The EU's external dimension in direct tax matters:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2010
|
| Schriftenreihe: | Series on international tax law
66 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 488 S. |
| ISBN: | 9783707317749 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1820136665956483072 |
|---|---|
| adam_text |
Titel: The EU's external dimension in direct tax matters
Autor: Heidenbauer, Sabine
Jahr: 2010
Contents
Series Editor's Preface. 5
Editor's Preface . 7
List of Abbreviations. 13
Pasquale Pistone
Five Years of EURYI Research on the Impact of European Law
on Relations with Third Countries in the Field of Direct Taxes:
Selected Remarks for a General Report. 17
Vikram Batra
The History of the Free Movement of Capital
(Art. 63 TFEU, Art. 56 EC). 59
Francesco Oliveti
The Free Movement of Capital in the Light of the Treaty of Lisbon. 79
Mario Perl
The Effects of the ECJ's "Principal Aspect" Jurisprudence
for the Application of the Free Movement of Capital
in Third-country Relationships. 95
Guilherme Luis Rodrigues Nunes
The Concept of Discrimination of Art. 63 TFEU with Respect to
Third-country Relationships . 121
Marcio Pinho Teixeira
Express Derogations from the Free Movement of Capital
with Respect to Third Countries: Art. 64 TFEU . 145
Alberto Trabaüi
Justifying Restrictions on the Free Movement of Capital
under the Rule of Reason in Third-country Relationships:
Territoriality, Fiscal Coherence, Safeguarding a Balanced Allocation
of Taxation Powers. 163
Contents
Veronika Daurer/Karin Simader
Justifying Restrictions on the Free Movement of Capital
under the Rule of Reason in Third-country Relationships: Anti-abuse,
Harmful Tax Competition, Effectiveness of Fiscal Supervision and
Tax Collection . 185
Armando Aguirre Luna
The Relevance of the Open Skies Decisions and
Tax Treaty LOB Clauses. 209
Suat Göydeniz
Impact of Secondary EU Law on Third-country Relationships. 229
Anna Zeitlinger
The Relationship of the Free Movement of Capital and
the Free Movement of Payments with Special Emphasis on
Third-country Relationships. 253
Lin Chu
Taxation of Dividends in Relations with Third Countries. 273
Raffaele Petruzzi
Non-deduction of Interest Payments and Third Countries. 293
Tsai-Yin Chen
Tax Treatment of EU Permanent Establishments of Third-country
Investors. 317
Ankita Srivastava
The Competence to Conclude Treaties with Third Countries. 335
Martin Moosbrugger
The Fundamental Freedoms under the EEA Agreement in Comparison
to the TFEU Freedoms in Direct Tax Matters. 361
Claudia Taeschler
The EU-Switzerland Agreement on the Free Movement of Persons. 381
10
Contents
Pavel Sarghi
The EU-Switzerland Savings Agreement. 399
Zsuzsa Fazakas
Temporal Transition Issues in the Field of Direct Taxation:
The Accession of the EU 12 and the Prospective Issues for
Acceding Member States. 419
justinas Basalykas
The Free Movement of Capital and the Freedom of Establishment
in Association and Partnership Agreements . 439
JingShi
The Impact of the General Non-discrimination Clause under the
TFEU, EEA Agreement and the Various Association and
Partnership Agreements in Direct Tax Matters. 461
ListofAuthors. 477 |
| any_adam_object | 1 |
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| indexdate | 2025-01-02T11:33:09Z |
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| isbn | 9783707317749 |
| language | English |
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| series2 | Series on international tax law |
| spelling | The EU's external dimension in direct tax matters ed. by Sabine Heidenbauer ; Birgit Stürzlinger Wien Linde 2010 488 S. txt rdacontent n rdamedia nc rdacarrier Series on international tax law 66 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 Kapitalverkehrsfreiheit (DE-588)7572830-8 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Europäische Union (DE-588)5098525-5 b Direkte Steuer (DE-588)4113322-5 s Kapitalverkehrsfreiheit (DE-588)7572830-8 s Drittland (DE-588)4204817-5 s b DE-604 Heidenbauer, Sabine Sonstige oth Series on international tax law 66 (DE-604)BV010669771 66 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020781278&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The EU's external dimension in direct tax matters Series on international tax law Europäische Union (DE-588)5098525-5 gnd Drittland (DE-588)4204817-5 gnd Direkte Steuer (DE-588)4113322-5 gnd Kapitalverkehrsfreiheit (DE-588)7572830-8 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4204817-5 (DE-588)4113322-5 (DE-588)7572830-8 (DE-588)4143413-4 |
| title | The EU's external dimension in direct tax matters |
| title_auth | The EU's external dimension in direct tax matters |
| title_exact_search | The EU's external dimension in direct tax matters |
| title_full | The EU's external dimension in direct tax matters ed. by Sabine Heidenbauer ; Birgit Stürzlinger |
| title_fullStr | The EU's external dimension in direct tax matters ed. by Sabine Heidenbauer ; Birgit Stürzlinger |
| title_full_unstemmed | The EU's external dimension in direct tax matters ed. by Sabine Heidenbauer ; Birgit Stürzlinger |
| title_short | The EU's external dimension in direct tax matters |
| title_sort | the eu s external dimension in direct tax matters |
| topic | Europäische Union (DE-588)5098525-5 gnd Drittland (DE-588)4204817-5 gnd Direkte Steuer (DE-588)4113322-5 gnd Kapitalverkehrsfreiheit (DE-588)7572830-8 gnd |
| topic_facet | Europäische Union Drittland Direkte Steuer Kapitalverkehrsfreiheit Aufsatzsammlung |
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