The State Aid Cases of Starbucks and Fiat
T Iliopoulos - European State Aid Law Quarterly, 2017 - JSTOR
The European Commission's decisions in the State aid cases of Starbucks and Fiat are the
first decisions in the series of the tax rulings investigations. These decisions have been …
first decisions in the series of the tax rulings investigations. These decisions have been …
Neutralität und Territorialität–Gegensätze oder Grundsätze des Europäischen Steuerrechts?
W Schön - Grundfragen des Europäischen Steuerrechts, 2015 - Springer
Zusammenfassung Dieser Beitrag analysiert die Rechtsprechung des EuGH zur
Wechselbeziehung zwischen den Grundfreiheiten und den nationalen Steuersystemen. Er …
Wechselbeziehung zwischen den Grundfreiheiten und den nationalen Steuersystemen. Er …
[图书][B] The impact of tax treaties and EU law on group taxation regimes
B Da Silva - 2016 - books.google.com
Should the income of a corporate group be taxed differently solely because the traditional
structure of the income tax system considers each company individually? Taxation affects …
structure of the income tax system considers each company individually? Taxation affects …
[图书][B] Grundfragen des Europäischen Steuerrechts
W Schön, C Heber - 2015 - books.google.com
Das Buch befasst sich mit aktuellen und grundsätzlichen Entwicklungen zur Einwirkung des
Europäischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des …
Europäischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des …
[图书][B] The OECD's Global Minimum Tax and its Implementation in the EU–A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law
V Bendlinger - 2023 - books.google.com
Rarely in the history of international tax law have there been so many evolutions in such a
short space of time: In a dizzying array of reports, work programmes, consultations and …
short space of time: In a dizzying array of reports, work programmes, consultations and …
Hard law and soft law interactions in EU corporate tax regulation: exploration and lessons for the future
M Seeruthun-Kowalczyk - 2012 - era.ed.ac.uk
The EU regulatory framework for direct taxation is composed of three interconnected
elements. First, having satisfied the requirement of a unanimous vote, the EU adopted a …
elements. First, having satisfied the requirement of a unanimous vote, the EU adopted a …
Direct Taxation and Territoriality: Allocation of Taxing Powers and TaxationTreatment of Non-Residents in the EU
A Amidei - 2017 - amsdottorato.unibo.it
The present work has, as its principal aim, the analysis of the possible implications, within
the set of rules, provisions and principles that is commonly known as “European tax law”, of …
the set of rules, provisions and principles that is commonly known as “European tax law”, of …