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EU Tax Law – Direct Taxation 2018

This book investigates in detail the EU law norms that are relevant from the perspective of direct taxes.

 

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Title:

EU Tax Law – Direct Taxation 2018

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Date of publication:
ISBN:

978-90-8722-476-9

Type of publication:

Print book

Number of pages:

± 550

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Price:
EUR 110 / USD 125 (VAT excl.)
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Title:

EU Tax Law – Direct Taxation 2018

Author(s):
Date of publication:
ISBN:

978-90-8722-477-6

Type of publication:

eBook in ePub format

Number of pages:

± 550

Other:

This is a reflowable format that allows you to change the font size to accommodate varying screen sizes.

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EUR 88 / USD 100 (VAT excl.)
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Title:

EU Tax Law – Direct Taxation 2018

Date of publication:
ISBN:

978-90-8722-478-3

Type of publication:

eBook in PDF format

Number of pages:

± 550

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 88 / USD 100 (VAT excl.)
Order eBook: PDF
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EU Tax Law – Direct Taxation 2018

Why this book?

EU tax law substantially impacts the domestic tax laws of the EU Member States and the way in which those laws should be interpreted and applied. The effect of EU tax law on national legislation is becoming increasingly complex. Today, anyone working with or interested in tax law or tax planning is confronted with EU tax law issues.

The 2018 edition of EU Tax Law – Direct Taxation provides a clear picture of the EU law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. The book describes the legal remedies available against tax treatment that is in conflict with EU law.

The study begins with a comprehensive overview of the basic principles and concepts of EU tax law and the relevant articles of the Treaty on the Functioning of the European Union, analysing them in the light of direct tax case law. A discussion follows covering relevant EU directives and recommendations and other soft-law material on direct taxes. Reference is made to all relevant judgments of the EU Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation. A separate chapter is dedicated to the EU law issues related to transfer pricing and to the EU law norms on administrative cooperation in tax matters. An extensive bibliography is included that directs the reader to further material on the topic.

The book is a handy reference tool for tax practitioners, judiciaries, tax administrations and university students alike. Its structure allows quick and easy access to essential information and facilitates a better understanding of the direct tax issues of EU tax law.

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Author(s)

Marjaana Helminen (Doctor of Laws, University of Helsinki; Master of Arts, Economics, Turku School of Economics) is professor of international and comparative tax law at the University of Helsinki, Finland. She specializes in international and EU tax law and frequently lectures on EU tax law at universities and tax conferences. Professor Helminen previously worked as a tax adviser for Loyens & Loeff in Amsterdam and as a justice on the Supreme Administrative Court of Finland. Ms Helminen is an active author and editorial board member on various taxation journals, including IBFD’s Bulletin for International Taxation and European Taxation. In 2000, she won the Mitchell B. Carroll Prize (International Fiscal Association) for her doctoral thesis, The Dividend Concept in International Tax Law – Dividend Payments between Corporate Entities.
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