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Double (Non-) taxation and EU Law

Double (Non-) taxation and EU Law

  • ISBN: 9789041194107
  • Editorial: Wolters Kluwer Law & Business
  • Lugar de la edición: Alphen aan den Rijn. Países Bajos
  • Encuadernación: Cartoné
  • Medidas: 24 cm
  • Nº Pág.: 472
  • Idiomas: Inglés

Papel: Cartoné
188,70 €
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Resumen

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.

Resumen

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