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Tax Treaty Case Law around the Globe 2014
Schriftenreihe IStR Band 89 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Value Added Tax 2015
Schriftenreihe IStR Band 99
Produktform: E-Buch Text Elektronisches Buch in proprietärem
Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
74,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Value Added Tax 2016
Schriftenreihe IStR Band 105
Produktform: E-Buch Text Elektronisches Buch in proprietärem
Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
74,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 96
Produktform: E-Buch Text Elektronisches Buch in proprietärem
The expected post-BEPS project changes to the Model Convention As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard the current concept of permanent establishment and limitations on the abuse thereof. This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations. The book incorporates the perspectives of leading scholars and practitioners dealing with international tax matters. Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 96
Produktform: E-Buch Text Elektronisches Buch in proprietärem
The expected post-BEPS project changes to the Model Convention As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard the current concept of permanent establishment and limitations on the abuse thereof. This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations. The book incorporates the perspectives of leading scholars and practitioners dealing with international tax matters. Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Tax Treaty Case Law around the Globe 2014
Schriftenreihe IStR Band 89 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Direct Taxation 2015
Schriftenreihe IStR Band 100
Produktform: E-Buch Text Elektronisches Buch in proprietärem
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
49,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Direct Taxation 2015
Schriftenreihe IStR Band 100
Produktform: E-Buch Text Elektronisches Buch in proprietärem
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
49,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Direct Taxation 2016
Schriftenreihe IStR Band 103
Produktform: E-Buch Text Elektronisches Buch in proprietärem
CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
59,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Ikarus invites the world's best chefs
Produktform: Buch / Einband - fest (Hardcover)
59,95 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage