| 期刊全稱 | Allocating Taxing Powers within the European Union | | 影響因子2023 | Isabelle Richelle,Wolfgang Sch?n,Edoardo Traversa | | 視頻video | http://file.papertrans.cn/154/153828/153828.mp4 | | 發(fā)行地址 | Addresses key issues for the allocation of taxing powers in the European Union.Looks at fundamental questions of direct taxation.Covers a broad range of aspects such as limited tax liability, losses o | | 學科分類 | MPI Studies in Tax Law and Public Finance | | 圖書封面 |  | | 影響因子 | .The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. .The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”. . | | Pindex | Book 2013 |
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