EU freedoms, non-EU countries and company taxation / Daniel̈ Smit.
نوع المادة :![نص](/opac-tmpl/lib/famfamfam/BK.png)
- text
- unmediated
- volume
- 9789041140418 (hd. bd. : alk. paper)
- 9041140417 (hd. bd.)
- Corporations -- Taxation -- Law and legislation -- European Union countries
- International business enterprises -- Taxation -- Law and legislation -- European Union countries
- Investments, Foreign -- Taxation -- Law and legislation -- European Union countries
- Intergovernmental tax relations -- European Union countries
- KJE7198 .S63 2012
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
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UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | KJE7198 .S63 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010011140495 | ||
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UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | KJE7198 .S63 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010011140496 |
Browsing UAE Federation Library | مكتبة اتحاد الإمارات shelves, Shelving location: General Collection | المجموعات العامة إغلاق مستعرض الرف(يخفي مستعرض الرف)
KJE7198.A8 C33 2012 CCCTB : selected issues / | KJE7198.A8 C33 2012 CCCTB : selected issues / | KJE7198 .S63 2012 EU freedoms, non-EU countries and company taxation / | KJE7198 .S63 2012 EU freedoms, non-EU countries and company taxation / | KJE7312 .F33 2012 Customs law of the European Union / | KJE7312 .F33 2012 Customs law of the European Union / | KJE7312 .L37 1998 The trade and customs law of the European Union |
Thesis doctoral
Includes bibliographical references (pages [835]-870) and index.
Research question, scope and methodology -- The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment -- The notion of 'third countries' under freedom of investment -- Relevant positive integration between member states and between member states and third countries -- Relevant negative integration between member states -- Freedom of investment between the member states and third countries : Access -- Freedom of investment between the member states and third countries : Discrimination and justification grounds -- Freedom of investment between the member states and third countries : The temporal scope -- Freedom of investment and indirectly held third-country investments in the field of corporate income taxation -- Recommendations for concerted legislative action -- Summary and conclusions.