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About Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant 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.This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
Detailed Information
| Author: | Christiana HJI Panayi, Werner Haslehner, Edoardo Traversa |
|---|---|
| Publication Year: | 2020 |
| ISBN: | 1788110838 |
| Pages: | 672 |
| Language: | other |
| File Size: | 3.905 |
| Format: | |
| Price: | FREE |
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