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International tax law : new challenges to and from constitutional and legal pluralism /
"This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional require...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2016]
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBSCO_on1031468846 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 180418s2016 ne a ob 100 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d OCLCO |d G3B |d IGB |d STF |d OCLCA |d OCL |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO | ||
| 019 | |a 1243137576 | ||
| 020 | |a 9789087223755 |q (electronic bk.) | ||
| 020 | |a 9087223757 |q (electronic bk.) | ||
| 020 | |z 9789087223748 | ||
| 020 | |z 9087223749 | ||
| 035 | |a (OCoLC)1031468846 |z (OCoLC)1243137576 | ||
| 043 | |a e------ | ||
| 050 | 4 | |a K4474.8 |b .I58 2016eb | |
| 072 | 7 | |a LAW |x 051000 |2 bisacsh | |
| 082 | 0 | 4 | |a 341 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a International tax law : |b new challenges to and from constitutional and legal pluralism / |c editor, Joachim Englisch. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (xiv, 280 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | 8 | |a "This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The book focuses on aspects that have not yet received much attention in legal research and thus goes beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. In addition to consequences for taxpayers and courts, it covers tax policy implications. In that context, the much discussed initiatives by the OECD and the European Union on harmful tax planning and tax competition receive particular attention."--Back cover | |
| 505 | 0 | 0 | |t The concept of legal and constitutional pluralism / |r Niels Petersen -- |t Territoriality in EU (tax) law : a sacred principle, or Dépassé? / Suzanne Kingston -- |t Implications of fundamental freedoms for tax treaties, especially treaty abuse / |r Emmanuel Raingeard de la Blétière -- |t The non-discrimination analysisunder the OECD model as compared to the EU fundamental freedoms / |r Niels Bammens -- |t Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies / |r Cécile Brokelind -- |t Enhanced cooperation : a way forward for tax harmonization in the European Union? / |r Anzhela Cédelle -- |t Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union / |r Frans Vanistendael -- |t International tax coordination through the BEPS Project and the exercise of tax sovereignty in the European Union / |r Pasquale Pistone -- |t The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law / |r Ana Paula Dourado. |
| 588 | 0 | |a Print version record. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z European Union countries |v Congresses. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z OECD countries |v Congresses. | |
| 650 | 0 | |a Conflict of laws |x Taxation |v Congresses. | |
| 650 | 0 | |a Conflict of laws |x Taxation |z European Union countries |v Congresses. | |
| 650 | 0 | |a Conflict of laws |x Taxation |z OECD countries |v Congresses. | |
| 650 | 6 | |a Impôt (Droit international privé) |v Congrès. | |
| 650 | 6 | |a Impôt (Droit international privé) |z Pays de l'Union européenne |v Congrès. | |
| 650 | 6 | |a Impôt (Droit international privé) |z Pays de l'Organisation de coopération et de développement économiques |v Congrès. | |
| 650 | 7 | |a LAW |x International. |2 bisacsh | |
| 650 | 7 | |a Conflict of laws |x Taxation |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 651 | 7 | |a OECD countries |2 fast | |
| 650 | 7 | |a Internationales Steuerrecht |2 gnd | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 700 | 1 | |a Englisch, Joachim, |d 1973- |e editor. | |
| 710 | 2 | |a Group for Research on European International Taxation. | |
| 776 | 0 | 8 | |i Print version: |t International tax law. |d Amsterdam, The Netherlands : IBFD, [2016] |z 9789087223748 |w (DLC) 2017436482 |w (OCoLC)960461636 |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1619996 |z Texto completo |
| 938 | |a EBSCOhost |b EBSC |n 1619996 | ||
| 994 | |a 92 |b IZTAP | ||