Double (Non-) Taxation and EU Law

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ISBN
9789041194107
Nombre del producto:
Double (Non-) Taxation and EU Law
Fecha de edición:
13 nov. 2017
Número de Edición:
1
Autor:
Marchgrabe, Christoph
Idioma:
Español
Formato:
Libro
Páginas:
472
Lugar de edición:
HOLANDA
Colección:
SIN COLECCIÓN
Encuadernación:
Rústica

1ª Edición, Noviembre 2017 Wolters Kluwer SINOPSIS Double (Non-)Taxation and EU Law provides a comprehensive analysis of EU law’s impact on double taxation and double non-taxation. Everywhere new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although the European Commission and the OECD’s BEPS project have been a hot topic for some time, and double non-taxation being among the main issues the BEPS project intends to address, there has been little discussion of the effect of EU law on their implementation. This book aims to remedy that omission by addressing this crucial subject and its practical impact.

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