Introduction to European Tax Law on Direct Taxation

ISBN: 978-3-7073-3083-0

Auflage: 4. aktualisierte Auflage 2016

Herausgeber: Lang Michael, Pistone Pasquale, Schuch Josef, Staringer Claus

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 18.12.2015

Reihe: Linde Lehrbuch


Format: Einband - flex. (Paperback)

Seitenanzahl: 314

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Beschreibung

Basic knowledge of European Tax Law This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.