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EU tax law. Direct taxation
EU tax law. Direct taxation
Categories: Taxation
Price: 125,00 €
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Product details:

ISBN: 9789087224271
Publisher: IBFD - INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION
Publication Date: 2017-09-01
Binding: paper
Number of pages: 550
Language: English

Summary:

Why this book?




EU tax law substantially impacts the domestic tax laws of the EU
Member States and the way in which those laws must be interpreted and
applied. The effect of EU tax law on national legislation is becoming
increasingly complex. Today, anyone working with or interested in tax
law or tax planning is confronted with EU tax law issues.



The 2017 edition of EU Tax Law – Direct Taxation provides a clear
picture of the EU law norms that are relevant from the perspective of
direct taxes. It explains how these norms are, and should be,
interpreted and how they affect national tax laws and the tax treatment
in EU Member States. The book describes the legal remedies available
against tax treatment that is in conflict with EU law.



The study begins with a comprehensive overview of the basic
principles and concepts of EU tax law and relevant articles of the
Treaty on the Functioning of the European Union, analysing them in the
light of direct tax case law. A discussion follows covering relevant EU
directives and recommendations and other soft law material on direct
taxes. Reference is made to all relevant judgments of the EU Court on
direct taxes. The book includes a chapter on the tax treatment of the
different EU entity forms and the future of corporate taxation. A
separate chapter is dedicated to the EU law issues related to transfer
pricing and to the EU law norms on administrative assistance in tax
matters. An extensive bibliography is included that directs the reader
to further material on the topic.



The book is a handy reference tool for tax practitioners,
judiciaries, tax administrations and university students alike. Its
structure allows quick and easy access to essential information and
facilitates a better understanding of the direct tax issues of EU tax
law.


Table of contents:



Author(s):

HELMINEN Marjaana

Marjaana Helminen (Doctor of Laws, University of Helsinki; Master of Arts, Economics, Turku School of Economics) is professor of international and comparative tax law at the University of Helsinki, Finland. She specializes in international and EU tax law and frequently lectures on EU tax law at universities and tax conferences. Professor Helminen previously worked as a tax adviser for Loyens & Loeff in Amsterdam and as a justice in the Supreme Administrative Court of Finland. Ms Helminen is an active author and editorial board member on various taxation journals, including IBFD’s Bulletin for International Taxation and European Taxation. In 2000, she won the Mitchell B. Carroll Prize (International Fiscal Association) for her doctoral thesisThe Dividend Concept in International Tax Law – Dividend Payments between Corporate Entities.

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