Traversa edoardo (101 résultats)

Paperback. Etat : Brand New. 28 pages. Italian language. 9.84x5.91x0.07 inches. In Stock.

Etat : New. A brand new book in pristine condition. Showing zero signs of shelf wear, creases, or damage.

Etat : New. In English.

Etat : New. In English.

Etat : New. pp. 220.

Etat : New. pp. 234.

Buch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - 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'.…

Taschenbuch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - 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'.…

Etat : very good. Livraison rapide, bien emballé, service client soigné.Pour tout renseignement complémentaire, n'hésitez pas à nous contacter.

Etat : very good. Livraison rapide, bien emballé, service client soigné.Pour tout renseignement complémentaire, n'hésitez pas à nous contacter.

Hardcover. Etat : Brand New. 220 pages. 9.25x6.25x0.70 inches. In Stock.

Paperback. Etat : Brand New. 2013 edition. 232 pages. 9.25x6.10x0.53 inches. In Stock.

Etat : new.

Etat : New.

Etat : New.

Etat : New.

Etat : New. 2022. Hardback. . . . . .

Etat : New.

Etat : New. In English.

Etat : New.

Etat : New. In English.

Etat : New. In English.

HRD. Etat : New. New Book. Shipped from UK. Established seller since 2000.

Taschenbuch. Etat : Neu. State Aid Law and Business Taxation | Isabelle Richelle (u. a.) | Taschenbuch | MPI Studies in Tax Law and Public Finance | viii | Englisch | 2018 | Springer | EAN 9783662571057 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu. …

Hardback. Etat : New. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete examples of EU policies. Comprehensive and analytical, the book investigates the long-term structural causes of the absence of a strong industrial policy at Union level. Examining the tensions that exist between member states and EU institutions regarding industrial and competition policies, expert contributions assess the conditions for an integrated EU industrial policy to emerge. A comparative analysis between the industrial policies of the EU, US and China is developed as chapters explore how the EU maintains its position in global value chains while other major partners are forced to pursue strategic trade and industrial policies to retain their dominant position. The book concludes with a presentation of prospective scenarios to assess the future technological evolution of the EU. EU Industrial Policy in the Multipolar Economy will be an essential resource for academics and practitioners concerned with EU current affairs, global governance, industrial economics and international trade. Its use of case studies and original data will allow governments, EU institutions, NGOs and EU public affairs consultants and analysts to assess their policymaking options in the fields of research, industrial policy and sustainable development.…

Hardcover. Etat : Brand New. 480 pages. 9.25x6.12x1.18 inches. In Stock.

Hardcover. Etat : new. Hardcover. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete examples of EU policies. Comprehensive and analytical, the book investigates the long-term structural causes of the absence of a strong industrial policy at Union level. Examining the tensions that exist between member states and EU institutions regarding industrial and competition policies, expert contributions assess the conditions for an integrated EU industrial policy to emerge. A comparative analysis between the industrial policies of the EU, US and China is developed as chapters explore how the EU maintains its position in global value chains while other major partners are forced to pursue strategic trade and industrial policies to retain their dominant position. The book concludes with a presentation of prospective scenarios to assess the future technological evolution of the EU. EU Industrial Policy in the Multipolar Economy will be an essential resource for academics and practitioners concerned with EU current affairs, global governance, industrial economics and international trade. Its use of case studies and original data will allow governments, EU institutions, NGOs and EU public affairs consultants and analysts to assess their policymaking options in the fields of research, industrial policy and sustainable development. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete examples of EU policies. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Taschenbuch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like 'advantage', 'selectivity' and 'discrimination' - and explore current problems - in particular policy and practice regarding 'harmful' tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential 'rulings' are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.…

Buch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like 'advantage', 'selectivity' and 'discrimination' - and explore current problems - in particular policy and practice regarding 'harmful' tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential 'rulings' are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.…

Paperback. Etat : new. Paperback. This book explores the meaning and the impact of the concept of abuse of law in European taxation. Fighting abusive arrangements has gained prominence along three different dimensions: as a methodological tool to constrain access to tax benefits under EU law, as a ground of justification for disadvantageous treatment of cross-border activities and investment, and as a policy goal underlying recent EU tax legislation. The contributors to this bookleading academics and practitioners from different European countriesdiscuss the most burning issues concerning the prohibition of abuse in tax matters. Starting from a general clarification of notions like tax avoidance and aggressive tax planning and informed by a deep-diving comparative analysis of the concept of abuse, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives. Furthermore, the authors shed a critical light on the effect of European fundamental freedoms on national anti-abuse provisions. Last but not least the impact of the recently introduced Global Minimum Tax (GloBE) on the operation of anti-abuse rules receives scrutiny. In the end, the book tries to answer whether these different fields of application are informed by a unified notion of fiscal abuse. Given the world-wide momentum behind the fight against fiscal fraud and tax avoidance, the analytical approach of this book, bringing together different strands of legislature and jurisprudence, will be of substantial value for the work of both practitioners and scholars in the field of EU taxation. Starting from a general clarification of notions like tax avoidance and aggressive tax planning and informed by a deep-diving comparative analysis of the concept of abuse, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…