Mutual Assistance For The Recovery Of Tax Claims
Download Mutual Assistance For The Recovery Of Tax Claims full books in PDF, epub, and Kindle. Read online free Mutual Assistance For The Recovery Of Tax Claims ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
| Author | : Maria Amparo Grau Ruiz |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 357 |
| Release | : 2003-01-14 |
| Genre | : Business & Economics |
| ISBN | : 9041198938 |
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 112 |
| Release | : 2011-06-01 |
| Genre | : |
| ISBN | : 9264115609 |
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
| Author | : |
| Publisher | : |
| Total Pages | : 20 |
| Release | : 1990 |
| Genre | : Income tax deductions for medical expenses |
| ISBN | : |
| Author | : Carlo Romano (juriste).) |
| Publisher | : IBFD |
| Total Pages | : 579 |
| Release | : 2002 |
| Genre | : EU |
| ISBN | : 9076078491 |
Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
| Author | : Lukasz Adamczyk |
| Publisher | : Linde Verlag GmbH |
| Total Pages | : 362 |
| Release | : 2024-09-26 |
| Genre | : Law |
| ISBN | : 3709413494 |
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
| Author | : Kevin Holmes |
| Publisher | : IBFD |
| Total Pages | : 433 |
| Release | : 2007 |
| Genre | : Double taxation |
| ISBN | : 9087220235 |
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
| Author | : Karoline Spies |
| Publisher | : Spiramus Press Ltd |
| Total Pages | : 361 |
| Release | : 2023-01-02 |
| Genre | : Business & Economics |
| ISBN | : 1913507467 |
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 423 |
| Release | : 2023-03-02 |
| Genre | : Law |
| ISBN | : 1800884915 |
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
| Author | : Niels Bammens |
| Publisher | : IBFD |
| Total Pages | : 1151 |
| Release | : 2012 |
| Genre | : Conflict of laws |
| ISBN | : 9087221592 |
The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
| Author | : CCH New Zealand Ltd |
| Publisher | : CCH New Zealand Limited |
| Total Pages | : 1777 |
| Release | : 2013-07-01 |
| Genre | : Business & Economics |
| ISBN | : 1775470067 |
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
