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LEADER 00000cam a2200577Ki 4500 
001    on1031468846 
003    OCoLC 
005    20190111050703.1 
006    m     o  d         
007    cr cnu---unuuu 
008    180418s2016    ne a    ob    100 0 eng d 
020    9789087223755|q(electronic bk.) 
020    9087223757|q(electronic bk.) 
020    |z9789087223748 
020    |z9087223749 
035    (OCoLC)1031468846 
040    N$T|beng|erda|epn|cN$T|dOCLCO 
043    e------ 
049    RIDW 
050  4 K4474.8|b.I58 2016eb 
072  7 LAW|x051000|2bisacsh 
082 04 341|223 
090    K4474.8|b.I58 2016eb 
245 00 International tax law :|bnew challenges to and from 
       constitutional and legal pluralism /|ceditor, Joachim 
264  1 Amsterdam, The Netherlands :|bIBFD,|c[2016] 
264  4 |c©2016 
300    1 online resource (xiv, 280 pages) :|billustrations. 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
504    Includes bibliographical references. 
505 00 |tThe concept of legal and constitutional pluralism /
       |rNiels Petersen --|tTerritoriality in EU (tax) law : a 
       sacred principle, or Dépassé? / Suzanne Kingston --
       |tImplications of fundamental freedoms for tax treaties, 
       especially treaty abuse /|rEmmanuel Raingeard de la 
       Blétière --|tThe non-discrimination analysisunder the OECD
       model as compared to the EU fundamental freedoms /|rNiels 
       Bammens --|tCompeting constitutional concepts relevant for
       international taxation : prohibition of tax subsidies /
       |rCécile Brokelind --|tEnhanced cooperation : a way 
       forward for tax harmonization in the European Union? /
       |rAnzhela Cédelle --|tLegal pluralism and higher fiscal 
       coordination and budgetary supervision to achieve economic
       and monetary union /|rFrans Vanistendael --|tInternational
       tax coordination through the BEPS Project and the exercise
       of tax sovereignty in the European Union /|rPasquale 
       Pistone --|tThe meaning of aggressive tax planning and 
       avoidance in the European Union and the OECD : an example 
       of legal pluralism in international tax law /|rAna Paula 
520 8  "This book is the result of the 9th GREIT Conference on 
       constitutional and legal pluralism in the field of 
       international taxation. It analyses in which respect, and 
       to what extent, national, international or supranational 
       provisions of international tax law are subject to 
       constitutional requirements of a different legal pedigree.
       The book focuses on aspects that have not yet received 
       much attention in legal research and thus goes beyond the 
       now well-established fundamental freedom scrutiny of tax 
       systems of the EEA Member States. In addition to 
       consequences for taxpayers and courts, it covers tax 
       policy implications. In that context, the much discussed 
       initiatives by the OECD and the European Union on harmful 
       tax planning and tax competition receive particular 
       attention."--Back cover. 
588 0  Print version record. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 International business enterprises|xTaxation|xLaw and 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation|zEuropean Union countries|vCongresses. 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation|zOECD countries|vCongresses. 
650  0 Conflict of laws|xTaxation|vCongresses. 
650  0 Conflict of laws|xTaxation|zEuropean Union countries
650  0 Conflict of laws|xTaxation|zOECD countries|vCongresses. 
655  4 Electronic books. 
655  7 Conference papers and proceedings.|2fast
700 1  Englisch, Joachim,|d1973-|eeditor. 
710 2  Group for Research on European International Taxation. 
776 08 |iPrint version:|tInternational tax law.|dAmsterdam, The 
       Netherlands : IBFD, [2016]|z9789087223748|w(DLC)  
856 40 |u
       db=nlebk&AN=1619996|zOnline eBook via EBSCO. Access 
       restricted to current Rider University students, faculty, 
       and staff. 
856 42 |3Instructions for reading/downloading the EBSCO version 
       of this eBook|u 
948    |d20190118|cEBSCO|tEBSCOebooksacademic NEW 1-11-19 6702 
994    92|bRID