Introduction to European Tax Law on Direct Taxation
Diese Publikation zitieren
Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Introduction to European Tax Law on Direct Taxation (2015), Linde Verlag, 1210 Wien, ISBN: 9783709407615
Beschreibung / Abstract
Basic knowledge of European 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.
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.
The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.
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.
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.
The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.
Beschreibung
Basic knowledge of European 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. 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. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.
Inhaltsverzeichnis
- BEGINN
- Prefaces
- List of Authors
- List of Abbreviations
- Chapter 1 – The Sources of EU Law Relevant for Direct Taxation
- Chapter 2 – The Coordination of Tax Policies in the EU
- Chapter 3 – The Relevance of the Fundamental Freedoms for Direct Taxation
- Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters
- Chapter 5 – The Parent-Subsidiary Directive
- Chapter 6 – The Merger Directive
- Chapter 7 – The Interest and Royalty Directive
- Chapter 8 – Mutual Assistance in Direct Tax Matters
- Chapter 9 – The EU Arbitration Convention
- Attachment