Limits to Tax Planning:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2013
|
| Schriftenreihe: | Series on international tax law
79 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 624 S. 225 mm x 155 mm, 1100 g |
| ISBN: | 9783707324082 3707324087 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV041283749 | ||
| 003 | DE-604 | ||
| 005 | 20140327 | ||
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| 008 | 130923s2013 |||| 00||| eng d | ||
| 015 | |a 13,N36 |2 dnb | ||
| 016 | 7 | |a 1038754712 |2 DE-101 | |
| 020 | |a 9783707324082 |c Pb. : EUR 118.00 |9 978-3-7073-2408-2 | ||
| 020 | |a 3707324087 |9 3-7073-2408-7 | ||
| 024 | 3 | |a 9783707324082 | |
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| 245 | 1 | 0 | |a Limits to Tax Planning |c ed. by Karin Simader ... |
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| 300 | |a 624 S. |c 225 mm x 155 mm, 1100 g | ||
| 336 | |b txt |2 rdacontent | ||
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| 689 | 0 | |C b |5 DE-604 | |
| 700 | 1 | |a Simader, Karin |e Sonstige |4 oth | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-026732887 | ||
Datensatz im Suchindex
| _version_ | 1804151344647372800 |
|---|---|
| adam_text | Contents
Series
Editors Preface
............................................................................... 5
Editor s Preface
........................................................................................... 7
Andrea Brignoli
Treaty Shopping and International Tax Planning
......................................... 11
Gabriele Bonschak
Rule shopping and international tax planning
.......................................... 35
Niki Cutts
Corporate Residence as an Instrument in International Tax Planning
......... 65
Karri
Nieminen
Partnerships as an instrument in international tax planning
........................ 91
Sergey Kalinin
Holding companies as an instrument of tax planning
.................................. 113
Michael Gattringer
Transfer pricing as an instrument in international tax planning
.................. 135
Maurizio Di
Salvo
Exchange of information as an instrument to counter abuse
....................... 163
Brigitte Leitgeb
Tax collection at source and through administrative assistance as an
instrument to counter tax avoidance
............................................................ 183
Mark
Heidenreich
CFC rules as an instrument to Counter Abuse
............................................. 217
Georg Zehetmayer
Thin capitalization rules as an instrument to counter abuse
........................ 253
Wolfgang
Eder
Interest barrier rules and similar rules as instruments to counter abuse
...... 279
Marcin 2uk
The Beneficial Ownership Concept In Tax Treaties
.................................... 307
Simader/Titz, Limits to Tax Planning
9
Contents
Valéry
Manokhin
Limitation on
Benefits
Clauses
in Tax Treaties
........................................... 335
Sibylle
С.
Ruso
Subject-to-tax clauses in tax treaties
............................................................ 357
Penka Nachkova
Activity clauses in Tax Treaties
................................................................... 379
Monica Tiuba
The Abuse Concept of Article
17 (2) OECD
Model
................................... 399
Roman
Ženatý
The Abuse Concept of Art.
13(4) OECD
Model
......................................... 429
Thomas
Wallnöfer
The Fundamental Freedoms and the Prevention of Abuse
.......................... 451
Filippo Piffaretti
The Application of Anti-abuse Rules in Third-Country Situations
............. 467
István Csővári
Directive Shopping and International Tax Planning
.................................... 497
Vera
Pazderová
The concept of abuse in the Common Consolidated Corporate Tax Base
(CCCTB)
...................................................................................................... 521
Ákos Menyhei
Anti-abuse concepts in the Savings Directive
............................................. 541
Margit Michlits
Anti-Abuse Rules in the Merger, Parent-Subsidiary, and Interest
and Royalty Directive
.................................................................................. 569
Stepán Karas
Limits to Tax Planning in Indirect Tax Law
................................................ 591
List of Abbreviations
................................................................................... 611
List of Authors
............................................................................................. 613
10
Simader/Titz, Limits to Tax Planning
|
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| bvnumber | BV041283749 |
| classification_rvk | PP 8040 |
| ctrlnum | (OCoLC)862803183 (DE-599)DNB1038754712 |
| discipline | Rechtswissenschaft |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV041283749 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:53:20Z |
| institution | BVB |
| isbn | 9783707324082 3707324087 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026732887 |
| oclc_num | 862803183 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-945 |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-945 |
| physical | 624 S. 225 mm x 155 mm, 1100 g |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Linde |
| record_format | marc |
| series | Series on international tax law |
| series2 | Series on international tax law |
| spelling | Limits to Tax Planning ed. by Karin Simader ... Wien Linde 2013 624 S. 225 mm x 155 mm, 1100 g txt rdacontent n rdamedia nc rdacarrier Series on international tax law 79 Unternehmenspolitik (DE-588)4078610-9 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Unternehmenspolitik (DE-588)4078610-9 s Steuerplanung (DE-588)4239913-0 s b DE-604 Simader, Karin Sonstige oth Series on international tax law 79 (DE-604)BV010669771 79 Digitalisierung Bundesfinanzhof application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026732887&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Limits to Tax Planning Series on international tax law Unternehmenspolitik (DE-588)4078610-9 gnd Steuerplanung (DE-588)4239913-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4078610-9 (DE-588)4239913-0 (DE-588)4027451-2 (DE-588)4143413-4 |
| title | Limits to Tax Planning |
| title_auth | Limits to Tax Planning |
| title_exact_search | Limits to Tax Planning |
| title_full | Limits to Tax Planning ed. by Karin Simader ... |
| title_fullStr | Limits to Tax Planning ed. by Karin Simader ... |
| title_full_unstemmed | Limits to Tax Planning ed. by Karin Simader ... |
| title_short | Limits to Tax Planning |
| title_sort | limits to tax planning |
| topic | Unternehmenspolitik (DE-588)4078610-9 gnd Steuerplanung (DE-588)4239913-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Unternehmenspolitik Steuerplanung Internationales Steuerrecht Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026732887&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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