The European Union and Direct Taxation: A Solution for a Difficult Relationship

0 valoración promedio
( 0 valoraciones por Goodreads )
 
9780415730792: The European Union and Direct Taxation: A Solution for a Difficult Relationship

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.

As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

"Sinopsis" puede pertenecer a otra edición de este libro.

About the Author:

Luca Cerioni, Lecturer in Tax Law, School of Law, University of Edinburgh. He was previously the winner of the Rita Levi Montalcini research grants programme for the legal studies area in the Department of Management, Faculty of Economics at the Università Politecnica delle Marche, Italy.

"Sobre este título" puede pertenecer a otra edición de este libro.

Comprar nuevo Ver libro

Gastos de envío: GRATIS
De Reino Unido a Estados Unidos de America

Destinos, gastos y plazos de envío

Añadir al carrito

Los mejores resultados en AbeBooks

1.

Luca Cerioni
Editorial: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
Librería
The Book Depository
(London, Reino Unido)
Valoración
[?]

Descripción Taylor Francis Ltd, United Kingdom, 2015. Hardback. Estado de conservación: New. Language: English . Brand New Book. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission s proposed solutions in light of their concerns regarding the proper functioning of the EU s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning.The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level. Nº de ref. de la librería AA69780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 110,43
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

2.

Luca Cerioni
Editorial: Taylor and Francis 2015-06-12, London (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
Librería
Blackwell's
(Oxford, OX, Reino Unido)
Valoración
[?]

Descripción Taylor and Francis 2015-06-12, London, 2015. hardback. Estado de conservación: New. Nº de ref. de la librería 9780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 108,05
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 3,34
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

3.

Luca Cerioni
Editorial: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
Librería
The Book Depository US
(London, Reino Unido)
Valoración
[?]

Descripción Taylor Francis Ltd, United Kingdom, 2015. Hardback. Estado de conservación: New. Language: English . Brand New Book. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission s proposed solutions in light of their concerns regarding the proper functioning of the EU s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level. Nº de ref. de la librería AA69780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 114,75
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

4.

Luca Cerioni
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Cantidad: > 20
Librería
BWB
(Valley Stream, NY, Estados Unidos de America)
Valoración
[?]

Descripción Estado de conservación: New. Depending on your location, this item may ship from the US or UK. Nº de ref. de la librería 97804157307920000000

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 122,51
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
A Estados Unidos de America
Destinos, gastos y plazos de envío

5.

Cerioni, Luca
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Cantidad: 3
Librería
Paperbackshop-US
(Wood Dale, IL, Estados Unidos de America)
Valoración
[?]

Descripción 2015. HRD. Estado de conservación: New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. Nº de ref. de la librería VT-9780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 121,05
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 3,42
A Estados Unidos de America
Destinos, gastos y plazos de envío

6.

Cerioni, Luca
Editorial: Routledge (2016)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Paperback Cantidad: 1
Impresión bajo demanda
Librería
Ria Christie Collections
(Uxbridge, Reino Unido)
Valoración
[?]

Descripción Routledge, 2016. Paperback. Estado de conservación: New. PRINT ON DEMAND Book; New; Publication Year 2016; Not Signed; Fast Shipping from the UK. No. book. Nº de ref. de la librería ria9780415730792_lsuk

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 123,06
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 4,31
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

7.

Cerioni, Luca
Editorial: Routledge
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa blanda Cantidad: 1
Librería
C. Clayton Thompson - Bookseller
(BOONE, NC, Estados Unidos de America)
Valoración
[?]

Descripción Routledge. Estado de conservación: BRAND NEW. BRAND NEW Softcover A Brand New Quality Book from a Full-Time Bookshop in business since 1992!. Nº de ref. de la librería 2028730

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 131,54
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
A Estados Unidos de America
Destinos, gastos y plazos de envío

8.

Luca Cerioni
Editorial: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 1
Librería
Book Depository hard to find
(London, Reino Unido)
Valoración
[?]

Descripción Taylor Francis Ltd, United Kingdom, 2015. Hardback. Estado de conservación: New. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission s proposed solutions in light of their concerns regarding the proper functioning of the EU s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning.The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level. Nº de ref. de la librería BTE9780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 135,32
Convertir moneda

Añadir al carrito

Gastos de envío: GRATIS
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

9.

CERIONI, LUCA
Editorial: Routledge (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Tapa dura Cantidad: 10
Librería
Herb Tandree Philosophy Books
(Stroud, GLOS, Reino Unido)
Valoración
[?]

Descripción Routledge, 2015. Hardback. Estado de conservación: NEW. 9780415730792 This listing is a new book, a title currently in-print which we order directly and immediately from the publisher. Nº de ref. de la librería HTANDREE0958827

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 138,86
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 8,91
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

10.

Luca Cerioni
Editorial: Routledge (2015)
ISBN 10: 0415730791 ISBN 13: 9780415730792
Nuevos Cantidad: > 20
Impresión bajo demanda
Librería
Books2Anywhere
(Fairford, GLOS, Reino Unido)
Valoración
[?]

Descripción Routledge, 2015. HRD. Estado de conservación: New. New Book. Delivered from our US warehouse in 10 to 14 business days. THIS BOOK IS PRINTED ON DEMAND.Established seller since 2000. Nº de ref. de la librería IP-9780415730792

Más información sobre esta librería | Hacer una pregunta a la librería

Comprar nuevo
EUR 144,71
Convertir moneda

Añadir al carrito

Gastos de envío: EUR 10,03
De Reino Unido a Estados Unidos de America
Destinos, gastos y plazos de envío

Existen otras copia(s) de este libro

Ver todos los resultados de su búsqueda