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LEADER 00000cam a2200685Ki 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 book) 
020    9087223757|q(electronic book) 
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 
340    |gpolychrome|2rdacc 
347    text file|2rdaft 
504    Includes bibliographical references. 
505 00 |tConcept 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 --|tNon-
       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 
       --|tMeaning 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|0https://id.loc.gov/authorities/subjects/
       sh85067382|vCongresses.|0https://id.loc.gov/authorities/
       subjects/sh99001533 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation|0https://id.loc.gov/authorities/subjects/
       sh85067382|zEuropean Union countries|0https://id.loc.gov/
       authorities/subjects/sh94003571-781|vCongresses.|0https://
       id.loc.gov/authorities/subjects/sh99001533 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation|0https://id.loc.gov/authorities/subjects/
       sh85067382|zOECD countries|0https://id.loc.gov/authorities
       /subjects/sh96005123-781|vCongresses.|0https://id.loc.gov/
       authorities/subjects/sh99001533 
650  0 Conflict of laws|xTaxation|0https://id.loc.gov/authorities
       /subjects/sh85031048|vCongresses.|0https://id.loc.gov/
       authorities/subjects/sh99001533 
650  0 Conflict of laws|xTaxation|0https://id.loc.gov/authorities
       /subjects/sh85031048|zEuropean Union countries|0https://
       id.loc.gov/authorities/subjects/sh94003571-781
       |vCongresses.|0https://id.loc.gov/authorities/subjects/
       sh99001533 
650  0 Conflict of laws|xTaxation|0https://id.loc.gov/authorities
       /subjects/sh85031048|zOECD countries|0https://id.loc.gov/
       authorities/subjects/sh96005123-781|vCongresses.|0https://
       id.loc.gov/authorities/subjects/sh99001533 
650  7 International business enterprises|xTaxation|xLaw and 
       legislation.|2fast|0https://id.worldcat.org/fast/976847 
650  7 Conflict of laws|xTaxation.|2fast|0https://id.worldcat.org
       /fast/875005 
651  7 European Union countries.|2fast|0https://id.worldcat.org/
       fast/1269470 
651  7 OECD countries.|2fast|0https://id.worldcat.org/fast/
       1277092 
655  4 Electronic books. 
655  7 Conference papers and proceedings.|2fast|0https://
       id.worldcat.org/fast/1423772 
655  7 Conference papers and proceedings.|2lcgft|0https://
       id.loc.gov/authorities/genreForms/gf2014026068 
700 1  Englisch, Joachim,|d1973-|0https://id.loc.gov/authorities/
       names/no2010149128|eeditor. 
710 2  Group for Research on European International Taxation.
       |0https://id.loc.gov/authorities/names/no2010032082 
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 
901    MARCIVE 20231220 
948    |d20190118|cEBSCO|tEBSCOebooksacademic NEW 1-11-19 6702 
       |lridw 
994    92|bRID