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A Vision of Taxes Within and Outside the European Borders - 9789041126405

Un libro in lingua di Hinnekens Luc (EDT) Hinnekens Philippe (EDT) edito da Aspen Pub, 2008

  • € 251.60
  • Il prezzo è variabile in funzione del cambio della valuta d’origine

This collection of 50 essays was conceived as a festschrift in honor of Professor Frans Vanistendael, co-founder of the European Tax College (a joint venture between K.U. Leuven, Belgium, and Tilburg U., the Netherlands). It reflects his professional activities by focusing on international, comparative, and, in particular, European tax law. Examples of topics discussed include current developments in procedures for the resolution of international tax disputes; impact of the preventive and repressive policies of money laundering in tax matters; the Belgian rule against abusive practices in value-added tax matters; the idea of a global currency transaction tax; cross-border dividend taxation and the conflict between Belgian rules and European Court of Justice case law; taxes as a tool for development and social, economic, and territorial cohesion; US perspectives on international tax cooperation; taxation of cross-border mergers in Belgium; comparison of the treaty freedoms in the European Community Treaty with respect to direct taxation; and the international, European, and pluralistic perspectives of transfer pricing taxation. Distributed in North America by Aspen Publishers, Inc. Annotation ©2008 Book News, Inc., Portland, OR (booknews.com)

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