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
Englisch.
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
Dourado.
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
legislation|vCongresses.
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
|vCongresses.
650 0 Conflict of laws|xTaxation|zOECD countries|vCongresses.
655 4 Electronic books.
655 7 Conference papers and proceedings.|2fast
|0(OCoLC)fst01423772
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)
2017436482|w(OCoLC)960461636
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
search.ebscohost.com/login.aspx?direct=true&scope=site&
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|uhttp://guides.rider.edu/ebooks/ebsco
948 |d20190118|cEBSCO|tEBSCOebooksacademic NEW 1-11-19 6702
|lridw
994 92|bRID
