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The Impact of Tax Treaties and EU Law on Group Taxation Regimes
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Type: BOOK - Published: 2016-07-11 - Publisher: Kluwer Law International B.V.

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Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall
Time and Tax: Issues in International, EU, and Constitutional Law
Language: en
Pages: 434
Authors: Werner Haslehner
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Type: BOOK - Published: 2018-12-20 - Publisher: Kluwer Law International B.V.

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Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an
Hybrid Entities in Tax Treaty Law
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Authors: Sriram Govind
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Type: BOOK - Published: 2020-09-03 - Publisher: Linde Verlag GmbH

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Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and e
Harmful Tax Competition An Emerging Global Issue
Language: en
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Authors: OECD
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Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l
Human Rights and Taxation in Europe and the World
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Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest