The EU and third countries: direct taxation
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Boston [u.a.]
Wolters Kluwer Law & Business
2007
|
| Series: | Eucotax series on European taxation
17 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | "This book is the outcome of a conference ... held at the Vienna University of Economics and Business Administration on 13-15 October 2006."--Pref. Includes bibliographical references |
| Physical Description: | 1068 S. Ill. 25 cm |
| ISBN: | 9789041126658 9041126651 |
Staff View
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| 245 | 1 | 0 | |a The EU and third countries |b direct taxation |c eds. Michael Lang, Pasquale Pistone |
| 264 | 1 | |a Boston [u.a.] |b Wolters Kluwer Law & Business |c 2007 | |
| 300 | |a 1068 S. |b Ill. |c 25 cm | ||
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| 490 | 1 | |a Eucotax series on European taxation |v 17 | |
| 500 | |a "This book is the outcome of a conference ... held at the Vienna University of Economics and Business Administration on 13-15 October 2006."--Pref. | ||
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| 650 | 4 | |a Income tax |z European Union countries |x Foreign income |v Congresses | |
| 650 | 4 | |a International business enterprises |x Taxation |x Law and legislation |z European Union countries |v Congresses | |
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Record in the Search Index
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Contents
Preface 5
Contents 7
List of Abbreviations 11
1. General Part
Pasquate 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 Penttilä
National Report Finland 177
Severine Harms-Wille
National Report France 201
Roland Ismer
National Report Germany 233
7
Contents
Matsos Giorgos/Perrou Katerina
National Report Greece 265
Borbäla Kolozs
National Report Hungary 287
Mario Tenore
National Report Italy 319
Conrad CassarTorregiani/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 KubiCovä/Eva RomanCikovä/Michal BorodovCak
National Report Slovakia 537
Francisco Alfredo Garcia Prats
National Report Spain 571
Mattias Dahtberg/Nina Block
National Report Sweden 591
David Southern
National Report United Kingdom 617
3. National Reports from non-EU Member States
Luis Eduardo Schoueri
National Report Brazil 639
Catherine Brown/Martha O'Brien
National Report Canada 683
Jon Elvar Gudmundsson
National Report Iceland 717
8
Contents
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
Danil 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
BiüurYalti/SekukOzgenc
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
9 |
| adam_txt |
Contents
Preface 5
Contents 7
List of Abbreviations 11
1. General Part
Pasquate 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 Penttilä
National Report Finland 177
Severine Harms-Wille
National Report France 201
Roland Ismer
National Report Germany 233
7
Contents
Matsos Giorgos/Perrou Katerina
National Report Greece 265
Borbäla Kolozs
National Report Hungary 287
Mario Tenore
National Report Italy 319
Conrad CassarTorregiani/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 KubiCovä/Eva RomanCikovä/Michal BorodovCak
National Report Slovakia 537
Francisco Alfredo Garcia Prats
National Report Spain 571
Mattias Dahtberg/Nina Block
National Report Sweden 591
David Southern
National Report United Kingdom 617
3. National Reports from non-EU Member States
Luis Eduardo Schoueri
National Report Brazil 639
Catherine Brown/Martha O'Brien
National Report Canada 683
Jon Elvar Gudmundsson
National Report Iceland 717
8
Contents
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
Danil 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
BiüurYalti/SekukOzgenc
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
9 |
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| spelling | The EU and third countries direct taxation eds. Michael Lang, Pasquale Pistone Boston [u.a.] Wolters Kluwer Law & Business 2007 1068 S. Ill. 25 cm txt rdacontent n rdamedia nc rdacarrier Eucotax series on European taxation 17 "This book is the outcome of a conference ... held at the Vienna University of Economics and Business Administration on 13-15 October 2006."--Pref. Includes bibliographical references Europäische Union (DE-588)5098525-5 gnd rswk-swf Multinationales Unternehmen Recht Steuer Direct taxation Law and legislation European Union countries Congresses Income tax European Union countries Foreign income Congresses International business enterprises Taxation Law and legislation European Union countries Congresses Double taxation European Union countries Congresses Drittland (DE-588)4204817-5 gnd rswk-swf Direkte Steuer (DE-588)4113322-5 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)1071861417 Konferenzschrift gnd-content Europäische Union (DE-588)5098525-5 b Direkte Steuer (DE-588)4113322-5 s Drittland (DE-588)4204817-5 s 1\p DE-604 Lang, Michael 1965- Sonstige (DE-588)130399523 oth Eucotax series on European taxation 17 (DE-604)BV012505903 17 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016486812&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | The EU and third countries direct taxation Eucotax series on European taxation Europäische Union (DE-588)5098525-5 gnd Multinationales Unternehmen Recht Steuer Direct taxation Law and legislation European Union countries Congresses Income tax European Union countries Foreign income Congresses International business enterprises Taxation Law and legislation European Union countries Congresses Double taxation European Union countries Congresses 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 eds. Michael Lang, Pasquale Pistone |
| title_fullStr | The EU and third countries direct taxation eds. Michael Lang, Pasquale Pistone |
| title_full_unstemmed | The EU and third countries direct taxation eds. Michael Lang, Pasquale Pistone |
| title_short | The EU and third countries |
| title_sort | the eu and third countries direct taxation |
| title_sub | direct taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Multinationales Unternehmen Recht Steuer Direct taxation Law and legislation European Union countries Congresses Income tax European Union countries Foreign income Congresses International business enterprises Taxation Law and legislation European Union countries Congresses Double taxation European Union countries Congresses Drittland (DE-588)4204817-5 gnd Direkte Steuer (DE-588)4113322-5 gnd |
| topic_facet | Europäische Union Multinationales Unternehmen Recht Steuer Direct taxation Law and legislation European Union countries Congresses Income tax European Union countries Foreign income Congresses International business enterprises Taxation Law and legislation European Union countries Congresses Double taxation European Union countries Congresses Drittland Direkte Steuer Europäische Union. Mitgliedsstaaten Konferenzschrift |
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