Get 40% off select Statistics books or choose from thousands of Archive eBooks at 9.99 each!

MPI Studies in Tax Law and Public Finance

Allocating Taxing Powers within the European Union

Editors: Richelle, Isabelle, Schön, Wolfgang, Traversa, Edoardo (Eds.)

Free Preview
  • 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 or transfer pricing
see more benefits

Buy this book

eBook 91,62 €
price for Spain (gross)
  • ISBN 978-3-642-34919-5
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 135,19 €
price for Spain (gross)
  • ISBN 978-3-642-34918-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 114,39 €
price for Spain (gross)
  • ISBN 978-3-642-43637-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

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”.

Table of contents (9 chapters)

Table of contents (9 chapters)

Buy this book

eBook 91,62 €
price for Spain (gross)
  • ISBN 978-3-642-34919-5
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 135,19 €
price for Spain (gross)
  • ISBN 978-3-642-34918-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 114,39 €
price for Spain (gross)
  • ISBN 978-3-642-43637-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Loading...

Recommended for you

Loading...

Bibliographic Information

Bibliographic Information
Book Title
Allocating Taxing Powers within the European Union
Editors
  • Isabelle Richelle
  • Wolfgang Schön
  • Edoardo Traversa
Series Title
MPI Studies in Tax Law and Public Finance
Series Volume
2
Copyright
2013
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-34919-5
DOI
10.1007/978-3-642-34919-5
Hardcover ISBN
978-3-642-34918-8
Softcover ISBN
978-3-642-43637-6
Series ISSN
2196-0011
Edition Number
1
Number of Pages
XI, 220
Topics