Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 663
Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Research Handbook on European Union Taxation Law
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 663
Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 663
Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
EU Tax Law - Direct Taxation
Author: Marjaana Helminen
Publisher:
ISBN: 9789087228576
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9789087228576
Category :
Languages : en
Pages : 0
Book Description
Research Handbook on EU Media Law and Policy
Author: Parcu, Pier L.
Publisher: Edward Elgar Publishing
ISBN: 1786439336
Category : Law
Languages : en
Pages : 480
Book Description
This cutting-edge Research Handbook presents a comprehensive overview of the European Union’s influence on the regulation of the media sector in the digital age. It explores and compares several areas of European legislation that have an impact on the media sector, defined in a broad sense for its capacity to influence the public opinion at large.
Publisher: Edward Elgar Publishing
ISBN: 1786439336
Category : Law
Languages : en
Pages : 480
Book Description
This cutting-edge Research Handbook presents a comprehensive overview of the European Union’s influence on the regulation of the media sector in the digital age. It explores and compares several areas of European legislation that have an impact on the media sector, defined in a broad sense for its capacity to influence the public opinion at large.
Research Handbook on the European Union and International Organizations
Author: Ramses A. Wessel
Publisher: Edward Elgar Publishing
ISBN: 1786438933
Category :
Languages : en
Pages : 715
Book Description
Over the years, the European Union has developed relationships with other international institutions, mainly as a result of its increasingly active role as a global actor and the transfer of competences from the Member States to the EU. This book presents a comprehensive and critical assessment of the EU’s engagement with other international institutions, examining both the EU’s representation and cooperation as well as the influence of these bodies on the development of EU law and policy.
Publisher: Edward Elgar Publishing
ISBN: 1786438933
Category :
Languages : en
Pages : 715
Book Description
Over the years, the European Union has developed relationships with other international institutions, mainly as a result of its increasingly active role as a global actor and the transfer of competences from the Member States to the EU. This book presents a comprehensive and critical assessment of the EU’s engagement with other international institutions, examining both the EU’s representation and cooperation as well as the influence of these bodies on the development of EU law and policy.
European Union Corporate Tax Law
Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Research Handbook on the EU’s Common Foreign and Security Policy
Author: Steven Blockmans
Publisher: Edward Elgar Publishing
ISBN: 1785364081
Category : European Union countries
Languages : en
Pages : 559
Book Description
In times of rapid change and unpredictability the European Union’s role in the world is sorely tested. How successfully the EU meets challenges such as war, terrorism and climate change, and how effectively the Union taps into opportunities like mobility and technological progress depends to a great extent on the ability of the EU’s institutions and member states to adopt and implement a comprehensive and integrated approach to external action. This Research Handbook examines the law, policy and practice of the EU’s Common Foreign and Security Policy, including the Common Security and Defence, and gauges its interactions with the other external policies of the Union (including trade, development, energy), as well as the evolving political and economic challenges that face the European Union.
Publisher: Edward Elgar Publishing
ISBN: 1785364081
Category : European Union countries
Languages : en
Pages : 559
Book Description
In times of rapid change and unpredictability the European Union’s role in the world is sorely tested. How successfully the EU meets challenges such as war, terrorism and climate change, and how effectively the Union taps into opportunities like mobility and technological progress depends to a great extent on the ability of the EU’s institutions and member states to adopt and implement a comprehensive and integrated approach to external action. This Research Handbook examines the law, policy and practice of the EU’s Common Foreign and Security Policy, including the Common Security and Defence, and gauges its interactions with the other external policies of the Union (including trade, development, energy), as well as the evolving political and economic challenges that face the European Union.
Handbook on the Politics of Taxation
Author: Hakelberg, Lukas
Publisher: Edward Elgar Publishing
ISBN: 1788979427
Category : Business & Economics
Languages : en
Pages : 432
Book Description
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Publisher: Edward Elgar Publishing
ISBN: 1788979427
Category : Business & Economics
Languages : en
Pages : 432
Book Description
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Research Handbook on General Principles in EU Law
Author: Ziegler, Katja S.
Publisher: Edward Elgar Publishing
ISBN: 1784712388
Category : Political Science
Languages : en
Pages : 656
Book Description
This Research Handbook offers a comprehensive study of existing and emerging general principles of EU law by scholars from a wide range of expertise in EU law, international law, legal theory and different areas of substantive law. It explores the theory, content, role and function of general principles in EU law to better understand general principles as a mechanism for the substantive openness of the EU legal order as well as for cross-fertilization and coherence of legal orders. Their potential as a tool to manage the interaction of legal regimes and orders is a particular focal point and will make this Handbook a must-read for scholars of EU Law.
Publisher: Edward Elgar Publishing
ISBN: 1784712388
Category : Political Science
Languages : en
Pages : 656
Book Description
This Research Handbook offers a comprehensive study of existing and emerging general principles of EU law by scholars from a wide range of expertise in EU law, international law, legal theory and different areas of substantive law. It explores the theory, content, role and function of general principles in EU law to better understand general principles as a mechanism for the substantive openness of the EU legal order as well as for cross-fertilization and coherence of legal orders. Their potential as a tool to manage the interaction of legal regimes and orders is a particular focal point and will make this Handbook a must-read for scholars of EU Law.
Research Handbook on European Union Citizenship Law and Policy
Author: Kostakopoulou, Dora
Publisher: Edward Elgar Publishing
ISBN: 1788972902
Category : Law
Languages : en
Pages : 424
Book Description
This Research Handbook provides a panoramic guide to the study and research of EU citizenship and its development within a challenging environment characterised by restrictive access to social benefits, Brexit, Euroscepticism and Covid-19. It combines theoretical perspectives with analyses of both the existing and future rights, duties and social protection that EU citizens ought to enjoy in a democratic and principled European Union.
Publisher: Edward Elgar Publishing
ISBN: 1788972902
Category : Law
Languages : en
Pages : 424
Book Description
This Research Handbook provides a panoramic guide to the study and research of EU citizenship and its development within a challenging environment characterised by restrictive access to social benefits, Brexit, Euroscepticism and Covid-19. It combines theoretical perspectives with analyses of both the existing and future rights, duties and social protection that EU citizens ought to enjoy in a democratic and principled European Union.
Taxation in European Union
Author: Pietro Boria
Publisher: Springer
ISBN: 3319539191
Category : Law
Languages : en
Pages : 215
Book Description
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Publisher: Springer
ISBN: 3319539191
Category : Law
Languages : en
Pages : 215
Book Description
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.