The EU and Third Countries : Direct Taxation :  Direct Taxation (Eucotax Series on European Taxation Volume 17) - Michael Lang
eTextbook alternate format product

Instant online reading.
Don't wait for delivery!

Go digital and save!

The EU and Third Countries : Direct Taxation

Direct Taxation (Eucotax Series on European Taxation Volume 17)

By: Michael Lang (Editor), Pasquale Pistone (Editor)

Hardcover | 1 July 2008

At a Glance

Hardcover


$568.10

or 4 interest-free payments of $142.03 with

 or 

Aims to ship in 7 to 10 business days

When will this arrive by?
Enter delivery postcode to estimate


Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation, which is why the Treaty establishing the European Community (EC Treaty) does not make specific provision for the alignment of direct taxation. Some aspects of direct taxation do not need to be harmonized or coordinated and are left entirely to the discretion of the Member States. The situation is somewhat different when direct taxation has an impact on the four freedoms enshrined in the EC Treaty (free movement of goods, persons, services and capital) and the right of establishment of persons and businesses. National taxation systems must respect these four fundamental freedoms. However, direct taxation systems have never been harmonized in the Community.

This area of European taxation is still rather unclear and rife with open questions. Consequently, the expert analysis offered in this book will be of significant interest to many international tax practitioners and academics. Among the areas addressed by this work are the following:

  • The direct impact of Article 56 EC Treaty (Right of Establishment) in the relations with third States;
  • The indirect impact of the fundamental freedoms in the relations with third States;
  • Fundamental Freedoms in relation to EEA States under the EEA Agreement;
  • Agreements between Switzerland and the European Union;
  • The relations with other third States in the field of direct taxes;
  • The impact of Secondary EC Law on the relations with third States;
  • Article 307 EC Treaty (Free Movement of Capital);
  • and The treaty-making power of the European Union in the relations with third States.

More in Taxation & Duties Law

Income Taxation Commentary & Materials : 10th Edition - Graeme Cooper

RRP $157.00

$133.90

15%
OFF
Foundations of Taxation Law : 15th Edition - Stephen  Barkoczy

RRP $179.95

$140.90

22%
OFF
Core Tax Legislation and Study Guide 2022 : 25th edition - Stephen Barkoczy
Fundamental Tax Legislation 2024 - Dale Pinto

RRP $140.00

$121.75

13%
OFF
Australian Taxation Law Cases 2021 - Kerrie Sadiq

RRP $130.00

$99.80

23%
OFF
Mixed Fortunes : A History of Tax Reform in Australia - Paul Tilley
Tax Kit 2 2024

RRP $235.00

$193.95

17%
OFF
Cryptoasset Taxation - Dion Seymour

$291.75

Fairness in International Taxation - Ira K Lindsay

RRP $180.00

$132.25

27%
OFF
Tax, Public Finance, and the Rule of Law - Dominic de Cogan

RRP $190.00

$138.90

27%
OFF
Taxation of Corporate Finance - David Southern
Land and Buildings Transaction Tax 2024/25 - Graeme Connell

RRP $170.00

$125.75

26%
OFF
Foundations of Taxation Law 2020 : 12th edition - Stephen Barkoczy

RRP $150.00

$120.35

20%
OFF
Foundations of Taxation Law 2021 : 13th edition - Stephen Barkoczy

RRP $150.00

$123.50

18%
OFF
Core Tax Legislation and Study Guide 2021 : 24th edition - Stephen Barkoczy
Concise Tax Legislation 2021 - Paul Kenny

RRP $143.00

$114.75

20%
OFF
Australian Tax Legislation Vol 1 - 3 : 2022 - Thomson Reuters Editors

RRP $341.00

$282.25

17%
OFF