Welcome to Central Library, SUST

Allocating Taxing Powers within the European Union (Record no. 46510)

MARC details
000 -LEADER
fixed length control field 03789nam a22005657a 4500
001 - CONTROL NUMBER
control field sulb-eb0024418
003 - CONTROL NUMBER IDENTIFIER
control field BD-SySUS
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20160413122438.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr nn 008mamaa
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 130305s2013 gw | s |||| 0|eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783642349195
-- 978-3-642-34919-5
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-642-34919-5
Source of number or code doi
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KJ-KKZ4999
072 #7 - SUBJECT CATEGORY CODE
Subject category code LB
Source bicssc
Subject category code LAW051000
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 341.2422
Edition number 23
245 10 - TITLE STATEMENT
Title Allocating Taxing Powers within the European Union
Medium [electronic resource] /
Statement of responsibility, etc. edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Berlin, Heidelberg :
Name of producer, publisher, distributor, manufacturer Springer Berlin Heidelberg :
-- Imprint: Springer,
Date of production, publication, distribution, manufacture, or copyright notice 2013.
300 ## - PHYSICAL DESCRIPTION
Extent XI, 220 p.
Other physical details online resource.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
347 ## - DIGITAL FILE CHARACTERISTICS
File type text file
Encoding format PDF
Source rda
490 1# - SERIES STATEMENT
Series statement MPI Studies in Tax Law and Public Finance,
International Standard Serial Number 2196-0011 ;
Volume/sequential designation 2
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition?
520 ## - SUMMARY, ETC.
Summary, etc. The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.  .
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Law.
Topical term or geographic name as entry element Tax accounting.
Topical term or geographic name as entry element Tax laws.
Topical term or geographic name as entry element Public finance.
Topical term or geographic name as entry element International law.
Topical term or geographic name as entry element European Economic Community literature.
Topical term or geographic name as entry element Law.
Topical term or geographic name as entry element European Law.
Topical term or geographic name as entry element Financial Law/Fiscal Law.
Topical term or geographic name as entry element European Integration.
Topical term or geographic name as entry element Public Economics.
Topical term or geographic name as entry element Business Taxation/Tax Law.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Richelle, Isabelle.
Relator term editor.
Personal name Schön, Wolfgang.
Relator term editor.
Personal name Traversa, Edoardo.
Relator term editor.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element SpringerLink (Online service)
773 0# - HOST ITEM ENTRY
Title Springer eBooks
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Printed edition:
International Standard Book Number 9783642349188
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title MPI Studies in Tax Law and Public Finance,
International Standard Serial Number 2196-0011 ;
Volume number/sequential designation 2
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1007/978-3-642-34919-5">http://dx.doi.org/10.1007/978-3-642-34919-5</a>
912 ## -
-- ZDB-2-SHU
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type

No items available.