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In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book serves as an introduction to European direct taxation. The book will be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain. It will also be helpful to tax law experts who are less familiar with the problems of compatibility with European law. Because the contributors do not focus on a specific national tax system, Introduction to European Tax Law: Direct Taxation will be beneficial to students and practitioners inside and outside of Europe. The Table of Contents include: The Sources of EC Law Relevant for Direct Taxation The Relevance of the Fundamental Freedoms for Direct Taxation The State Aid Provisions of the EC Treaty in Tax Matters The Parent-Subsidiary Directive The Merger Directive The Interest and Royalty Directive The Savings Directive The Directives on the Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation The EC Arbitration Convention.

Audun is the only one of his family who remains with his mother in working-class Oslo. He delivers newspapers when he is not in school and talks for hours about Jack London and Ernest Hemingway with his best friend - but there are some things Audun won't talk about. Stories about his family, the weeks he spent living in a couple of cardboard boxes, and the day of his little brother's birth, when his drunken father fired three shots into the ceiling. A beautiful and disquieting coming-of-age story from the winner of the Independent Foreign Fiction Prize and the International IMPAC Dublin Literary Award. It's a mystery every month from popular A to Introduction to European Tax Law on Direct Taxation download PDF Z Mysteries author Ron Roy! This time, however, they have targeted the grandest prize of all: the Sinspire, the most exclusive and heavily guarded gambling house in the world. Its nine floors attract the wealthiest clientele and to rise to the top, one must impress with good credit, amusing behavior and excruciatingly impeccable play. For there is one cardinal rule, enforced by Requin, the house s cold-blooded master: it is death to cheat at any game at the Sinspire.

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Author: Dr. Michael Lang,Pasquale Pistone,Josef Schuch
Number of Pages: 186 pages
Published Date: 27 Oct 2008
Publisher: Spiramus Press
Publication Country: London, United Kingdom
Language: English
ISBN: 9781904905868
Download Link: Click Here
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