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Introduction to European Tax Law on Direct Taxation
Michael Lang
Pasquale Pistone
Josef Schuch
Claus Staringer
出版
Linde
, 2018
ISBN
1910151696
9781910151693
URL
http://books.google.com.hk/books?id=gSlDzgEACAAJ&hl=&source=gbs_api
註釋
The sources of EU law relevant for direct taxation / Łukasz Adamczyk, Alicja Majdańska --Coordination of tax laws and tax policies in the EU / Pasquale Pistone, Rita Szudoczky --The relevance of the fundamental freedoms for direct taxation / Ivan Lazarov --The state aid provisions of the TFEU in tax matters / Alexandra Miladinovic --The parent-subsidiary directive / Mario Tenore --The merger directive / Matthias Hofstätter, Daniela Hohenwarter-Mayr --The interest and royalties directive / Dimitar Hristov --The anti-tax avoidance directive / Sriram Govind, Stephanie Zolles --Mutual assistance in direct tax matters / Michael Schilcher, Karoline Spies, Sabine Zirngast --The EU Arbitration Convention and Directive / Jean-Philippe Van West, Christiane Zöhrer --Table of CJEU case law --Table of equivalences.