首页 >
税务 >
欧盟 >
The European Union and Direct Taxation

The European Union and Direct Taxation A Solution for a Difficult Relationship

作者： Luca Cerioni
出版商： Routledge
ISBN: 9780415730792
出版时间 June 2015
规格： Hardback , 256 pages
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,068.75

￥1,036.69 Save ￥32.06 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细

This book considers direct taxation in the EU. This is an area which often provokes controversy due to the tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. It offers a critical review of the legislative and case-law developments as well as of the European Commission’s proposals, in light of the concerns which have been expressed by the European Commission in terms of proper functioning of the EU’s internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission in a number of Communications over the last three years. These benchmarks include: the simplification of the direct tax environment currently composed of many different national systems overlapping with each other; the removal of all remaining direct tax obstacles to cross-border activity; the reduction of abusive forum-shopping practices and in general of aggressive tax planning strategies by multinationals; and more legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. The book assesses the legislative and case-law developments, along with the Commission’s proposed initiatives, against these benchmarks. In doing so it offers answers to key questions as to which Directives and/or rulings have left legal uncertainty and in what respects, which ones have ended up creating or increasing the scope for aggressive tax planning. The book then goes on to put forward a comprehensive solution relating to tax residence which would contribute to the EU project to the mutual benefit of Member States and of taxpayers.
1. Introduction 2. The "benchmarks" for a critical review of legislative and case-law developments at EU level in the area of direct taxation 3. The developments of EU legislation and case-law in the area of direct taxation vs. Member States' competence 4. Direct taxation and the proper functioning of the internal market 5. The response to the challenge of achieving on a long term bases the objectives set by the Commission 6. Assessing the effectiveness of the proposed solution 7. Conclusions
Luca Cerioni is the winner of the Rita Levi Montalcini research grants program for the legal studies area in the Department of Management, Faculty of Economics at the Università Politecnica delle Marche, Italy.

你可能需要


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,038.10

￥2,946.96 Save ￥91.14 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,425.00

￥1,282.50 Save ￥142.50 (10%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,401.00

￥3,060.90 Save ￥340.10 (10%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,166.00

￥1,949.40 Save ￥216.60 (10%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,180.00

￥3,762.00 Save ￥418.00 (10%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,976.00

￥1,916.72 Save ￥59.28 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,375.00

￥2,303.75 Save ￥71.25 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥467.40

￥453.38 Save ￥14.02 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,700.85

￥2,619.82 Save ￥81.03 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,325.00

￥3,225.25 Save ￥99.75 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Company Law Handbook, 25th Edition: List Price: ￥4,275.00

￥4,146.75 Save ￥128.25 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,565.00

￥2,488.05 Save ￥76.95 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

The European Union and Direct Taxation A Solution for a Difficult Relationship

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

The European Union and Direct Taxation A Solution for a Difficult Relationship

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title