The Effect of Directives within the Area of Direct Taxation on the Interpretation and Application of Tax Treaties
The Netherlands : Kluwer Law International , 2023
Abstract/Sommario:
is a first-of-its-kind book that brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this book, the author examines the effect of directives on both the interpretation and application of tax treaties in depth.
...; [leggi tutto]
...; [leggi tutto]
| Campo | Valore |
|---|---|
| Descrizione | The Effect of Directives within the Area of Direct Taxation on the Interpretation and Application of Tax TreatiesMees Vergouwen. - The Netherlands : Kluwer Law International , 2023. - XVI, 319 p. |
| Numeri |
|
| Autori | |
| Editore | |
| Materie | |
| Paese | |
| Lingua | |
| ID scheda | 13707 |
Estendi la ricerca dell'opera
Tutte le copie
| Biblioteca | Ubi. | Collocazione | Prestabilità | Stato | Prenotazioni |
|---|---|---|---|---|---|
| Roma | Libreria del terzo piano | Tx. 4, 23. 3 | Ammesso al prestito | A scaffale | Nessuna |