[Télécharger] Introduction to European Tax Law: Direct Taxation de Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer PDF Ebook En Ligne

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Télécharger "Introduction to European Tax Law: Direct Taxation" de Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer Francais PDF

Auteur : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Catégorie : Livres anglais et étrangers,Business & Investing,Industries & Professions
Broché : * pages
Éditeur : *
Langue : Français, Anglais

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law. This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool also for even the most experienced European direct tax law experts. Contents: Chapter 1 Lukasz Adamczyk/Alicja Majdanska - The Sources of EU Law Relevant for Direct Taxation; Chapter 2 Pasquale Pistone/Rita Szudoczky - The Coordination of Tax Policies in the EU; Chapter 3 Vanessa E. Englmair - The Relevance of the Fundamental Freedoms for Direct Taxation; Chapter 4 Marie-Ann Kronthaler/Yinon Tzubery - The State Aid Provisions of the TFEU in Tax Matters; Chapter 5 Mario Tenore - The Parent-Subsidiary Directive; Chapter 6 Matthias Hofstätter/Daniela Hohenwarter-Mayr - The Merger Directive; Chapter 7 Dimitar Hristov - The Interest and Royalty Directive; Chapter 8 Michael Schilcher/Karoline Spies/Sabine Zirngast - Mutual Assistance in Direct Tax Matters; Chapter 9 Patrick Plansky - The EU Arbitration Convention Attachments; Index

Télécharger Introduction to European Tax Law: Direct Taxation de Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer Pdf Ebook

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