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Allocating Taxing Powers within the European Union (Paperback, 2013 ed.)
Loot Price: R3,491
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Allocating Taxing Powers within the European Union (Paperback, 2013 ed.)
Series: MPI Studies in Tax Law and Public Finance, 2
Expected to ship within 10 - 15 working days
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The contributions to this volume try to overcome the traditional
approach of the judicature of the European Court of Justice
regarding the application of the fundamental freedoms in direct
taxation that is largely built on a non-discrimination test. In
this volume, outstanding authors cover various aspects of the
national and international tax order when European law meets
domestic taxation. This includes testing traditional pillars of
income taxation - ability-to-pay, source and residence, abuse of
law, arm's length standard - with respect to their place in the
emerging European tax order as well as substantial matters of
co-existence between different tax systems that are not covered by
the non-discrimination approach such as mutual recognition,
cross-border loss compensation or avoidance of double taxation. The
overarching goal is to flesh out the extent to which a substantive
"allocation of taxing powers" within the European Union is on its
way to a convincing overall framework and to stretch the discussion
"beyond discrimination".
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