The EU and third countries: Direct taxation:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2007
|
| Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht
49 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | 1072 S. |
| ISBN: | 9783707309324 9789041126658 |
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Datensatz im Suchindex
| _version_ | 1820135759800172544 |
|---|---|
| adam_text |
Contents
Preface
. 5
Contents . 7
List of Abbreviations
. 11
1.
General Part
Pasquale Pistone
General Report
. 15
Eric C.C.M. Kemmeren
Non-
Application of DTCs:
Inconsistent with Community and EEA Loyalty
. 57
Richard Lyal
Note on the external competence of the European Community
in tax matters
-
the example of the Agreement with Switzerland
on the taxation of savings
. 67
Arnaud de
Graaf
Designing an anti-treaty shopping provision: an alternative approach
. 71
2.
National Reports from
EU
Member States
Sabine Heidenbauer/Vanessa Metzler
National Report Austria
. 97
Edoardo
Traversa
National Report Belgium
. 147
Jarno Laaksonen/Seppo
Pentti lä
National Report Finland
. 177
Séverine
Harms-Wille
National Report France
. 201
Roland
Ismer
National Report Germany
. 233
Matsos Giorgos/Perrou
Katerina
National Report
Greece
. 265
Borbála
Kolozs
National Report
Hungary
. 287
Mario
Tenore
National Report
Italy
. 319
Conrad
Cassar
Torregiani/Christian Ellul
National Report Malta . 353
Lars Pappers
National Report Netherlands. 393
Lukasz
Adamczyk
National Report
Poland
. 449
Ana Paula
Dourado
National Report Portugal. 499
Jana
KubiCová/Eva
Romantikova/
Michal BorodovCák
National
Report
Slovakia
. 537
Francisco
Alfredo
García
Prats
National
Report
Spain
. 571
Mattias Dahlberg/Nina Block
National Report
Sweden
. 591
David Southern
National Report United
Kingdom
. 617
3.
National Reports
from non-EU Member
States
Luís Eduardo
Schoueri
National Report
Brazil
. 639
Catherine
Brown/Martha O'Brien
National Report
Canada
. 683
Jon Elvar Gudmundsson
National Report
Iceland
. 717
Martin Wenz/Sybille
Wünsche
National
Report
Liechtenstein
. 739
Hicham Kabbaj
National
Report Morocco .
777
Eivind Furuseth
National
Report Norway
. 805
Madalina
Cotrut
National
Report Romania
. 837
Danii
Vladimirovich Vinnitskiy
National Report Russia
. 863
Nicola Saccardo
National Report San Marino
. 887
Johann Hattingh
National Report South Africa
. 917
Robert Danon/Alexandra Storckmeijer
National Report Switzerland
. 943
Billur Yalti/Selcuk Ozgenc
National Report Turkey
. 979
Roustam Vakhitov
National Report Ukraine
. 1001
Yariv
Brauner
National Report USA
. 1023
Annex: Questionnaire for National Reporters
. 1041
List of Authors
. 1061
This book represents the first comprehensive analysis put together by tax
scholars on the relations between European law and third countries in the
field of direct taxation. The recent decisions of the European Court of
Justice on tax cases involving third countries have only started to address
such issues, often without giving a satisfactory answer. Rather than
finding an answer to all problems, this book aims at analysing and
categorising critical direct tax issues involving third countries. More than
30
innovative national reports from
EU
Member States and Third Countries
presented at the conference on
"EU
and Third Countries" in October
2006
and contained in this book raise legal and policy questions for both
EU
and
non-EU Member States. |
| adam_txt |
Contents
Preface
. 5
Contents . 7
List of Abbreviations
. 11
1.
General Part
Pasquale Pistone
General Report
. 15
Eric C.C.M. Kemmeren
Non-
Application of DTCs:
Inconsistent with Community and EEA Loyalty
. 57
Richard Lyal
Note on the external competence of the European Community
in tax matters
-
the example of the Agreement with Switzerland
on the taxation of savings
. 67
Arnaud de
Graaf
Designing an anti-treaty shopping provision: an alternative approach
. 71
2.
National Reports from
EU
Member States
Sabine Heidenbauer/Vanessa Metzler
National Report Austria
. 97
Edoardo
Traversa
National Report Belgium
. 147
Jarno Laaksonen/Seppo
Pentti lä
National Report Finland
. 177
Séverine
Harms-Wille
National Report France
. 201
Roland
Ismer
National Report Germany
. 233
Matsos Giorgos/Perrou
Katerina
National Report
Greece
. 265
Borbála
Kolozs
National Report
Hungary
. 287
Mario
Tenore
National Report
Italy
. 319
Conrad
Cassar
Torregiani/Christian Ellul
National Report Malta . 353
Lars Pappers
National Report Netherlands. 393
Lukasz
Adamczyk
National Report
Poland
. 449
Ana Paula
Dourado
National Report Portugal. 499
Jana
KubiCová/Eva
Romantikova/
Michal BorodovCák
National
Report
Slovakia
. 537
Francisco
Alfredo
García
Prats
National
Report
Spain
. 571
Mattias Dahlberg/Nina Block
National Report
Sweden
. 591
David Southern
National Report United
Kingdom
. 617
3.
National Reports
from non-EU Member
States
Luís Eduardo
Schoueri
National Report
Brazil
. 639
Catherine
Brown/Martha O'Brien
National Report
Canada
. 683
Jon Elvar Gudmundsson
National Report
Iceland
. 717
Martin Wenz/Sybille
Wünsche
National
Report
Liechtenstein
. 739
Hicham Kabbaj
National
Report Morocco .
777
Eivind Furuseth
National
Report Norway
. 805
Madalina
Cotrut
National
Report Romania
. 837
Danii
Vladimirovich Vinnitskiy
National Report Russia
. 863
Nicola Saccardo
National Report San Marino
. 887
Johann Hattingh
National Report South Africa
. 917
Robert Danon/Alexandra Storckmeijer
National Report Switzerland
. 943
Billur Yalti/Selcuk Ozgenc
National Report Turkey
. 979
Roustam Vakhitov
National Report Ukraine
. 1001
Yariv
Brauner
National Report USA
. 1023
Annex: Questionnaire for National Reporters
. 1041
List of Authors
. 1061
This book represents the first comprehensive analysis put together by tax
scholars on the relations between European law and third countries in the
field of direct taxation. The recent decisions of the European Court of
Justice on tax cases involving third countries have only started to address
such issues, often without giving a satisfactory answer. Rather than
finding an answer to all problems, this book aims at analysing and
categorising critical direct tax issues involving third countries. More than
30
innovative national reports from
EU
Member States and Third Countries
presented at the conference on
"EU
and Third Countries" in October
2006
and contained in this book raise legal and policy questions for both
EU
and
non-EU Member States. |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T18:18:31Z |
| indexdate | 2025-01-02T11:18:44Z |
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| isbn | 9783707309324 9789041126658 |
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| series | Schriftenreihe zum internationalen Steuerrecht |
| series2 | Schriftenreihe zum internationalen Steuerrecht |
| spelling | The EU and third countries: Direct taxation ed. by Michael Lang ... Wien Linde 2007 1072 S. txt rdacontent n rdamedia nc rdacarrier Schriftenreihe zum internationalen Steuerrecht 49 Europäische Union (DE-588)5098525-5 gnd rswk-swf Drittland (DE-588)4204817-5 gnd rswk-swf Direkte Steuer (DE-588)4113322-5 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 2006 Wien gnd-content Europäische Union (DE-588)5098525-5 b Direkte Steuer (DE-588)4113322-5 s Drittland (DE-588)4204817-5 s b DE-604 Lang, Michael 1965- Sonstige (DE-588)130399523 oth Schriftenreihe zum internationalen Steuerrecht 49 (DE-604)BV010669771 49 Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015823033&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015823033&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | The EU and third countries: Direct taxation Schriftenreihe zum internationalen Steuerrecht Europäische Union (DE-588)5098525-5 gnd Drittland (DE-588)4204817-5 gnd Direkte Steuer (DE-588)4113322-5 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4204817-5 (DE-588)4113322-5 (DE-588)1071861417 |
| title | The EU and third countries: Direct taxation |
| title_auth | The EU and third countries: Direct taxation |
| title_exact_search | The EU and third countries: Direct taxation |
| title_exact_search_txtP | The EU and third countries: Direct taxation |
| title_full | The EU and third countries: Direct taxation ed. by Michael Lang ... |
| title_fullStr | The EU and third countries: Direct taxation ed. by Michael Lang ... |
| title_full_unstemmed | The EU and third countries: Direct taxation ed. by Michael Lang ... |
| title_short | The EU and third countries: Direct taxation |
| title_sort | the eu and third countries direct taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Drittland (DE-588)4204817-5 gnd Direkte Steuer (DE-588)4113322-5 gnd |
| topic_facet | Europäische Union Drittland Direkte Steuer Konferenzschrift 2006 Wien |
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