Tax treaties and EC law:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English German |
| Veröffentlicht: |
London [u.a.]
Kluwer Law International
1997
|
| Schriftenreihe: | Series on international taxation
16 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 271 Seiten |
| ISBN: | 9041106804 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV011852118 | ||
| 003 | DE-604 | ||
| 005 | 20220803 | ||
| 007 | t| | ||
| 008 | 980325s1997 gw |||| 10||| eng d | ||
| 020 | |a 9041106804 |9 90-411-0680-4 | ||
| 035 | |a (OCoLC)39913318 | ||
| 035 | |a (DE-599)BVBBV011852118 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 1 | |a eng |h ger | |
| 044 | |a gw |c DE | ||
| 049 | |a DE-12 |a DE-N2 |a DE-19 |a DE-M382 | ||
| 082 | 0 | |a 341.4844 |2 21 | |
| 084 | |a QL 530 |0 (DE-625)141734: |2 rvk | ||
| 084 | |a PP 6845 |0 (DE-625)138713:283 |2 rvk | ||
| 130 | 0 | |a Doppelbesteuerungsabkommen und EU-Recht | |
| 245 | 1 | 0 | |a Tax treaties and EC law |c edited by Wolfgang Gassner ... |
| 264 | 1 | |a London [u.a.] |b Kluwer Law International |c 1997 | |
| 300 | |a XV, 271 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Series on international taxation |v 16 | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 7 | |a Dubbele belasting |2 gtt | |
| 650 | 7 | |a Europees recht |2 gtt | |
| 650 | 7 | |a Internationaal belastingrecht |2 gtt | |
| 650 | 4 | |a Europarecht | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Double taxation |v Treaties | |
| 650 | 4 | |a Double taxation |z European Union countries | |
| 650 | 4 | |a Taxation |x Law and legislation |z European Union countries | |
| 650 | 0 | 7 | |a Recht |0 (DE-588)4048737-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Doppelbesteuerungsabkommen |0 (DE-588)4070544-4 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
| 651 | 7 | |a Österreich |0 (DE-588)4043271-3 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |y 1996 |z Wien |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Recht |0 (DE-588)4048737-4 |D s |
| 689 | 0 | 2 | |a Österreich |0 (DE-588)4043271-3 |D g |
| 689 | 0 | 3 | |a Doppelbesteuerungsabkommen |0 (DE-588)4070544-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Gassner, Wolfgang |d 1944-2004 |e Sonstige |0 (DE-588)130391867 |4 oth | |
| 830 | 0 | |a Series on international taxation |v 16 |w (DE-604)BV000014030 |9 16 | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008005236&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-008005236 | |
Datensatz im Suchindex
| _version_ | 1820127799954898944 |
|---|---|
| adam_text |
TAX TREATIES AND EC LAW EDITED BY WOLFGANG GASSNER PROFESSOR AT THE
VIENNA VNIVEFSITY OF ECONOMICS AND BUSINESS ADMINISTRATION, DEPARTMENT
OEF AUSTRIAN AND INTERNATIONAL TAX LAW MICHAEL LANG PROFESSOR AT THE
VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS ADMINISTRATION, DEPARTMENT
OF AUSTRIAN AND INTERNATIONAL TAX LAW EDUARD LECHNER PROFESSOR AT THE
UNIVERSITY OF VIENNA SERIES ON INTERNATIONAL TAXATION: NO 16 KLUWER LAW
INTERNATIONAL LONDON - THE HAGUE - BOSTON CONSOLIDATED TABLE OF CONTENTS
LIST OF CONTRIBUTORS VII PREFACE XI LIST OF ABBREVIATIONS XIII CHAPTER 1
EC LAW AND THE COMPETENCE TO ABOLISH DOUBLE TAXATION 1 MORIS LEHNER
CHAPTER 2 THE BINDING EFFECT OF THE EC FUNDAMENTAL FREEDOMS ON TAX
TREATIES 15 MICHAEL LANG CHAPTER 3 HOW DOES EC LAW AFFECT BENEFITS
AVAILABLE TO NON-RESIDENT TAXPAYERS UNDER TAX TREATIES? 33 MARTIN JANN
CHAPTER 4 IMPLICATIONS OF EC LAW ON THE 'EXEMPTION' OF LOSSES UNDER TAX
TREATIES 73 EDUARD LECHNER CHAPTER 5 WILL EC LAW TRANSFORM TAX TREATIES
INTO MOST-FAVOURED- NATION CLAUSES? 87 JOSEF SCHLICH CHAPTER 6 EC
FUNDAMENTAL FREEDOMS AND NON-DISCRIMINATION PROVISIONS IN TAX TREATIES
125 GERALD TOIFL CHAPTER 7 RESIDENCE UNDER TREATY LAW - SIGNIFICANCE FOR
PARENT-SUBSIDIARY DIRECTIVE AND MERGER DIRECTIVE 167 MICHAEL TUEMPEL
CHAPTER 8 TRANSFER PRICING, MUTUAL AGREEMENT PROCEDURE AND EU
ARBITRATION PROCEDURE 185 ANDREA LAHODNY-KARNER CONSOLIDATED TABLE OF
CONTENTS CHAPTER 9 EXCHANGE OF INFORMATION ACCORDING TO THE EC MUTUAL
ASSISTANCE DIRECTIVE AND TAX TREATIES IN AUSTRIA 211 CHRISTOPH URTZ
CHAPTER 10 TAX CREDIT ACCORDING TO S 10(3) AUSTRIAN CORPORATION TAX ACT
AND TREATY LAW 243 CLAUS STARINGER INDEX 267 VI |
| any_adam_object | 1 |
| author_GND | (DE-588)130391867 |
| building | Verbundindex |
| bvnumber | BV011852118 |
| classification_rvk | QL 530 PP 6845 |
| ctrlnum | (OCoLC)39913318 (DE-599)BVBBV011852118 |
| dewey-full | 341.4844 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 341 - Law of nations |
| dewey-raw | 341.4844 |
| dewey-search | 341.4844 |
| dewey-sort | 3341.4844 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV011852118</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20220803</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">980325s1997 gw |||| 10||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9041106804</subfield><subfield code="9">90-411-0680-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)39913318</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV011852118</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="1" ind2=" "><subfield code="a">eng</subfield><subfield code="h">ger</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">DE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">341.4844</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 530</subfield><subfield code="0">(DE-625)141734:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 6845</subfield><subfield code="0">(DE-625)138713:283</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="130" ind1="0" ind2=" "><subfield code="a">Doppelbesteuerungsabkommen und EU-Recht</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax treaties and EC law</subfield><subfield code="c">edited by Wolfgang Gassner ...</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London [u.a.]</subfield><subfield code="b">Kluwer Law International</subfield><subfield code="c">1997</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 271 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Series on international taxation</subfield><subfield code="v">16</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Dubbele belasting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Europees recht</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationaal belastingrecht</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Europarecht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Recht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Double taxation</subfield><subfield code="v">Treaties</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Double taxation</subfield><subfield code="z">European Union countries</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">European Union countries</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Recht</subfield><subfield code="0">(DE-588)4048737-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Doppelbesteuerungsabkommen</subfield><subfield code="0">(DE-588)4070544-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Europäische Union. Mitgliedsstaaten</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)1071861417</subfield><subfield code="a">Konferenzschrift</subfield><subfield code="y">1996</subfield><subfield code="z">Wien</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Recht</subfield><subfield code="0">(DE-588)4048737-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Doppelbesteuerungsabkommen</subfield><subfield code="0">(DE-588)4070544-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gassner, Wolfgang</subfield><subfield code="d">1944-2004</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)130391867</subfield><subfield code="4">oth</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Series on international taxation</subfield><subfield code="v">16</subfield><subfield code="w">(DE-604)BV000014030</subfield><subfield code="9">16</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008005236&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-008005236</subfield></datafield></record></collection> |
| genre | (DE-588)1071861417 Konferenzschrift 1996 Wien gnd-content |
| genre_facet | Konferenzschrift 1996 Wien |
| geographic | Europäische Union. Mitgliedsstaaten Österreich (DE-588)4043271-3 gnd |
| geographic_facet | Europäische Union. Mitgliedsstaaten Österreich |
| id | DE-604.BV011852118 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T09:12:15Z |
| institution | BVB |
| isbn | 9041106804 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008005236 |
| oclc_num | 39913318 |
| open_access_boolean | |
| owner | DE-12 DE-N2 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-12 DE-N2 DE-19 DE-BY-UBM DE-M382 |
| physical | XV, 271 Seiten |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Kluwer Law International |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Doppelbesteuerungsabkommen und EU-Recht Tax treaties and EC law edited by Wolfgang Gassner ... London [u.a.] Kluwer Law International 1997 XV, 271 Seiten txt rdacontent n rdamedia nc rdacarrier Series on international taxation 16 Europäische Union (DE-588)5098525-5 gnd rswk-swf Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Recht Steuer Double taxation Treaties Double taxation European Union countries Taxation Law and legislation European Union countries Recht (DE-588)4048737-4 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Europäische Union. Mitgliedsstaaten Österreich (DE-588)4043271-3 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1996 Wien gnd-content Europäische Union (DE-588)5098525-5 b Recht (DE-588)4048737-4 s Österreich (DE-588)4043271-3 g Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Gassner, Wolfgang 1944-2004 Sonstige (DE-588)130391867 oth Series on international taxation 16 (DE-604)BV000014030 16 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008005236&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax treaties and EC law Series on international taxation Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Recht Steuer Double taxation Treaties Double taxation European Union countries Taxation Law and legislation European Union countries Recht (DE-588)4048737-4 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4048737-4 (DE-588)4070544-4 (DE-588)4043271-3 (DE-588)1071861417 |
| title | Tax treaties and EC law |
| title_alt | Doppelbesteuerungsabkommen und EU-Recht |
| title_auth | Tax treaties and EC law |
| title_exact_search | Tax treaties and EC law |
| title_full | Tax treaties and EC law edited by Wolfgang Gassner ... |
| title_fullStr | Tax treaties and EC law edited by Wolfgang Gassner ... |
| title_full_unstemmed | Tax treaties and EC law edited by Wolfgang Gassner ... |
| title_short | Tax treaties and EC law |
| title_sort | tax treaties and ec law |
| topic | Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Recht Steuer Double taxation Treaties Double taxation European Union countries Taxation Law and legislation European Union countries Recht (DE-588)4048737-4 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Europäische Union Dubbele belasting Europees recht Internationaal belastingrecht Europarecht Recht Steuer Double taxation Treaties Double taxation European Union countries Taxation Law and legislation European Union countries Doppelbesteuerungsabkommen Europäische Union. Mitgliedsstaaten Österreich Konferenzschrift 1996 Wien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008005236&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | UT doppelbesteuerungsabkommenundeurecht AT gassnerwolfgang taxtreatiesandeclaw |