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The European Union and Direct Taxation, Cerioni


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Автор: Cerioni
Название:  The European Union and Direct Taxation
ISBN: 9780415730792
Издательство: Taylor&Francis
Классификация:
ISBN-10: 0415730791
Обложка/Формат: Hardback
Страницы: 272
Вес: 0.54 кг.
Дата издания: 12.06.2015
Язык: English
Размер: 164 x 313 x 20
Читательская аудитория: Postgraduate, research & scholarly
Ключевые слова: Law & society, LAW / Business & Financial,LAW / Taxation
Основная тема: European (EC) Law
Подзаголовок: A Solution for a Difficult Relationship
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Европейский союз
Описание:

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commissions proposed solutions in light of their concerns regarding the proper functioning of the EUs internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.

As a thorough and critical discussion of EU tax rules in force, and of the European Courts case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.




Interest Representation in the European Union

Название: Interest Representation in the European Union
ISBN: 1137491310 ISBN-13(EAN): 9781137491312
Издательство: Неизвестно
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Цена: 2951.00 р.
Наличие на складе: Есть (1 шт.)
Описание:

  • Why is the EU so reliant upon exchanges with interest organisations?
  • What safeguards have been developed to prevent capture by special interests, and how effective are these?
  • How does the EU system of interest representation compare with those of other systems, and what are its unique features?
The fully revised fourth edition of this highly-acclaimed book provides an authoritative and comprehensive assessment of the role of organized interests in the EU. Showing that interest representation is a key aspect of the European project, it examines the significance of interests for everyday policy-making, for European integration, and for the democratic legitimacy of the EU. Accessibly written and thoroughly updated, the new edition contains additional material on the regulation of lobbying and the European Transparency Register.
Nursing in the European Union

Автор: Koff, Sondra Z.
Название: Nursing in the European Union
ISBN: 1412863953 ISBN-13(EAN): 9781412863957
Издательство: Taylor&Francis
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Цена: 14086.00 р.
Наличие на складе: Нет в наличии.

Описание: Nursing in the European Union demonstrates how the European Union (EU) has refashioned the nursing world throughout the Member States via its power in many other policy domains. Volume 1 focused on the EU's impact on nursing education, regulation, and research endeavours. This volume focuses on real-life situations and problems EU nurses face—wages, stress, work environments, and dispute resolution—and places them in a comparative perspective.In this unique work, Sondra Z. Koff develops a profile of nurses' workplaces, highlighting similarities and diversities, challenges, and nurses' opinions. Though it has limited formal authority in the health and health care sectors, the EU has had a significant impact on the working life of these practitioners in areas such as employment options, industrial relations and their outcomes, organizational and environmental features of nurses' workplaces, collective action, and more.New policies and legalities are regulating the production, distribution, practices, and organization of nursing according to supranational standards. Koff helps to fill a gap in the literature, given the dearth of comparative, cross-national, book-length studies of the nursing profession. By adopting a framework focused on an institution, policies, and politics, Koff addresses these topics from the perspective of multiple actors, both national and international.

European union and direct taxation

Автор: Cerioni, Luca
Название: European union and direct taxation
ISBN: 1138614580 ISBN-13(EAN): 9781138614581
Издательство: Taylor&Francis
Рейтинг:
Цена: 7042.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание:

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission's proposed solutions in light of their concerns regarding the proper functioning of the EU's internal market.

Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.

As a thorough and critical discussion of EU tax rules in force, and of the European Court's case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Taxation in european union

Автор: Boria, Pietro
Название: Taxation in european union
ISBN: 3319539183 ISBN-13(EAN): 9783319539188
Издательство: Springer
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Цена: 11878.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: Part I The Institutions: The tax power in the tradition of the European legal systems.- The role of taxation in the EU legal system.- The sources of the European taxation law.- The role of the jurisprudence of the court of justice within the EU taxation law.- Part II The Principles: The Customs Union.- The European freedoms and the principle of non-restriction for tax purposes.- The principle of taxation non-discrimination.- The tax interest of the national states and the balance with the European values.- The tax harmonization.- The State aids.- The harmful tax competition.- The general principles of the European law applicable to the taxation.- Part III The Anti-Sovereign: The relation between sovereignty and taxation power within the European system: the anti-soverei

European Union and the Race for Foreign Direct Investment in Europe.

Название: European Union and the Race for Foreign Direct Investment in Europe.
ISBN: 0080442455 ISBN-13(EAN): 9780080442457
Издательство: Elsevier Science
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Цена: 12822.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: The purpose of the volume is to analyze the impact of European Union on inward foreign direct investment in Europe and to discuss what type of effects are being created by this race for FDI. The volume deals with two levels of discussion: First, by looking at the policy issues as addressed by the EU authorities and incentive regimes exercised in single countries by local governments. Second, by looking at company strategies towards location selection and whether there is a trend towards concentration in some countries or regions. Although academically it is still under discussion, most countries believe that inward foreign direct investment is beneficial for local economies. It is considered positive not only for job opportunities but also for tax income, technological development and competitiveness of local firms. Countries thus create different type of incentives for foreign firms, such as; direct incentives/subsidies, tax relief, soft loans and preferred handling. This race for attracting inward FDI has been intensified in the European Union. However, there has hardly been any research to understand the impact of EU on the competition among EU-countries to attract FDI. This volume will investigate whether there is such a race or not and provide evidence from different countries. .

The Institutions of the European Union

Автор: Hodson Dermot
Название: The Institutions of the European Union
ISBN: 0198737416 ISBN-13(EAN): 9780198737414
Издательство: Oxford Academ
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Цена: 5542.00 р.
Наличие на складе: Поставка под заказ.

Описание: This book is the key text for anyone wishing to understand the functions, powers, and composition of the EU`s institutions. From the Council of Ministers to the European Central Bank, all of the most important organizations are analysed and explained by international experts, providing students with everything they need to know.

The European Union and Social Security Law

Автор: Jaan Paju
Название: The European Union and Social Security Law
ISBN: 150991157X ISBN-13(EAN): 9781509911578
Издательство: Bloomsbury Academic
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Цена: 14256.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: The aim of this book is to examine how EU law relates to and impacts the national social security systems of the member states. It asks three key questions: how have the internal market and its developments informed member states' social security regimes, despite the fact the the EU has limited competence in the field; how has Union citizenship and the Charter of Fundamental Rights affected the coordination of these regimes; and, finally, it asks whether the national structures of these regimes can affect the degree of the impact of EU law. Based on a revised Phd thesis. (Series: Modern Studies in European Law, Vol. 77) Subject: European Law, International Law, Social Security & Welfare Law]

Advanced Issues in International and European Tax Law

Автор: Christiana HJI Panayi
Название: Advanced Issues in International and European Tax Law
ISBN: 1849466955 ISBN-13(EAN): 9781849466950
Издательство: Bloomsbury Academic
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Цена: 15048.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good tax governance, harmful tax competition, state aid, tax treaty abuse, and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of EU law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing, it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world. Subject: International Law, European Law, Tax Law]

Nursing in the European Union

Автор: Sondra, Koff Z.
Название: Nursing in the European Union
ISBN: 1412863120 ISBN-13(EAN): 9781412863124
Издательство: Taylor&Francis
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Цена: 22202.00 р.
Наличие на складе: Нет в наличии.

Описание: Europeanization has generated a galaxy of regimes, laws, organizations, new actors, and networks that have diluted institutional barriers to interaction across national borders

Shaping the Single European Market in the Field of Foreign Direct Investment

Автор: Philip Strik
Название: Shaping the Single European Market in the Field of Foreign Direct Investment
ISBN: 1849465428 ISBN-13(EAN): 9781849465427
Издательство: Bloomsbury Academic
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Цена: 15048.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: The Treaty of Lisbon (2009) has brought FDI within the scope of the EU`s Common Commercial Policy (CCP). In light of this development, this book analyses the internal and external dimension of EU law and policy in the field of FDI.

Shaping the Single European Market in the Field of Foreign Direct Investment

Автор: Philip Strik
Название: Shaping the Single European Market in the Field of Foreign Direct Investment
ISBN: 1509907041 ISBN-13(EAN): 9781509907045
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 6176.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: The Treaty of Lisbon (2009) has brought FDI within the scope of the EU`s Common Commercial Policy (CCP). In light of this development, this book analyses the internal and external dimension of EU law and policy in the field of FDI.

Regional Convergence in the European Union

Автор: Cuadrado-Roura, J.R.
Название: Regional Convergence in the European Union
ISBN: 3540432426 ISBN-13(EAN): 9783540432425
Издательство: Springer
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Цена: 26552.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: Why are some regions in the European Union 'winners'of economic integration? And why are others 'losers'? This book explores these important questions and examines the relationship between economic integration, regional convergence, and divergence. In doing so it gives an overview of the most recent evolution of regional disparities in the EU. Central and peripheral regions are analysed as well as those in a re-conversion economic process. The authors address the question of whether regions tend to converge or not from different points of view. They particularly assess the impact of the Monetary Union on regional economies from theoretical and empirical approaches. Other important aspects covered include: the European regional policy, the effects of structural funds and the reforms needed. No doubt, this is an excellent book for anybody interested in learning more about regional trends and prospects in an increasingly integrated world.


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