Author: L. Hart WrightPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 188
Book Description
Advanced Income Tax Law Course for Internal Revenue Agents: International corporate and individual tax affairs. Text
Author: L. Hart WrightPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 188
Book Description
EU Tax Law and Policy in the 21st Century
Author: Werner HaslehnerPublisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 481
Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Advanced Income Tax Law Course for Internal Revenue Agents: Domestic corporate tax affairs. Text
Author: L. Hart WrightPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 788
Book Description
Langer on Practical International Tax Planning: Focus on tax planning
Author: Denis A. KleinfeldPublisher: Practising Law Inst
ISBN: 9780872241282
Category : Law
Languages : en
Pages : 1735
Book Description
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
The Cumulative Book Index
Author: Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 628
Book Description
A world list of books in the English language.
"Moses"
Author: Henry GeorgeAdvance Tax Rulings and Principles of Law
Author: Carlo Romano (juriste).)Publisher: IBFD
ISBN: 9076078491
Category : EU
Languages : en
Pages : 579
Book Description
Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
Miscellaneous Publication
Author: The United States Catalog
Author: Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 2162
Book Description
CJEU - Recent Developments in Direct Taxation 2022
Author: Georg KoflerPublisher: Linde Verlag GmbH
ISBN: 3709413427
Category : Law
Languages : en
Pages : 262
Book Description
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.