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Non-discrimination in European and tax treaty law : open issues and recent challenges /
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Vienna : Wien :
LL.m. International Tax Law ; Linde,
[2015]
|
| Colección: | Schriftenreihe zum internationalen Steuerrecht ;
vol. 94. Schriftenreihe zum internationalen Steuerrecht ; volume 94. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Non-discrimination in European and tax treaty law : |b open issues and recent challenges / |c edited by Kasper Dziurdz, Christoph Marchgraber. |
| 264 | 1 | |a Vienna : |b LL.m. International Tax Law ; |a Wien : |b Linde, |c [2015] | |
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| 490 | 1 | |a Schriftenreihe zum internationalen Steuerrecht ; |v volume 94 | |
| 490 | 1 | |a Series on international tax law ; |v vol. 94 | |
| 505 | 0 | |a Non-Discrimination in European and Tax Treaty Law : An Overview / Kasper Dziurdz´/Christoph Marchgraber -- Schumacker Comparability : the Conditions of the Schumacker Doctrine / Barbara Hagen -- Non-Discrimination under EU Law : Comparability of Corporations and Permanent Establishments / Andressa Pegoraro -- Comparability in the case of Hybrid Mismatch In Search of an Approach Suitable for the Current European Landscape / Jessica Di Maria -- Symmetry between Profits and Losses as a Justification under EU Law (or the Two Sides of the Same Coin) / Lenka Horvathova -- Finality of Losses and their Different or Preferential Treatmen / Lidija Z?ivkovic´ -- The Relevance of Low Taxation as a Justification for Discriminatory Measures / Steve Froese -- Prevention of Hybrid Mismatches as a Justification? / Ramon Tomazela Santos -- Equivalence of a Dividend Exemption and an Underlying Tax Credit / Giulia Gallo -- Underlying Tax Credit in the Case of a Deduction and Non-Inclusion Scheme? / Lucas Ebram Vilhena de Moraes -- Difference Between Individuals and Corporations in Exit Tax Cases / Jean Glodas -- Optional Regimes as a Remedy to Discriminatory Treatment / Carla Elizabeth Tovar Palomo -- Influence of the Fundamental Freedoms on the VAT Directive / Joseph Michael Kennedy -- Selectivity of State Aid : a Rule/Exception Test or a Comparability Analysis? / Michalis Kalogirou -- Comparability Assessment under the Non-Discrimination Clause of Article 24 of the OECD Model / Fernando Munhoz Ribeiro -- The Relevance of Residence as a Safeguard in Article 24(1) of the OECD Model / Yves Van Brussel -- Progressive Tax Rates in a Profit or Loss Situation under Article 24(3) of the OECD Model / Harshal Bhuta -- Juridical Double Taxation Relief under Article 24(3) of the OECD Model : The PE Country's Obligations / Stefano Balestieri -- Prevention of Economic Double Taxation under Article 24(3) of the OECD Model / Klemens S. Wandl -- Consolidating Group Members with a PE of a Foreign Enterprise under Article 24(3) of the OECD Model / Sami Pitkanen -- Creditor Non-Discrimination under Article 24(4) of the OECD Model in the case of Deduction and Non-Inclusion Schemes / Rodolfo Zanutto Velasques -- Thin Capitalization Rules under Article 24(4) and 24(5) of the OECD Model / Irina Viktorovna Isakova -- Ownership Non-Discrimination under Article 24(5) of the OECD Model in the Case of Low-Taxed Payments / Jir?i Kostohryz -- Cross-Border Tax Consolidation under Article 24(5) of the OECD Model / Murillo Estevam Allevato Neto -- Influence of Article 24 on Taxes Not Covered by Article 2 of the OECD Model / Fabiola Angelica Diaz Prado. | |
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| 700 | 1 | |a Dziurdź, Kasper, |e editor. | |
| 700 | 1 | |a Marchgraber, Christoph, |e editor. | |
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