Búsqueda de LIBROS DEL AUTOR: kofler g

8 resultados

  • TAX TREATY INTERPRETATION IN LIGHT OF THE VIENNA CONVENTION ON THE LAW OF TREATIES
    TAX TREATY INTERPRETATION IN LIGHT OF THE VIENNA CONVENTION ON THE LAW OF TREATIES
    KOFLER, G. / SCHUCH, J. / PISTONE, P. / RUST, A. / LANG, M. / STARINGER, C. / SPIES, K. / SZUDOCZKY, R.
    Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties is a book providing an in-depth analysis of the impact of the Vienna Convention on the Law of Treaties (VCLT) on interpreting and applying tax treaties. Despite the pivotal role of the VCLT in guiding treaty interpretation across various fields of international law, its application to tax treatie...
    Disponible en 1 mes

    165,00 €

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  • CJEU - RECENT DEVELOPMENTS IN DIRECT TAXATION 2023
    CJEU - RECENT DEVELOPMENTS IN DIRECT TAXATION 2023
    KOFLER LANG PISTONE RUST SCHUCH SPIES STARINGER SZUDOCZKY
    CJEU – The most important cases in the field of direct taxationA great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving for...
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    114,95 €

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  • ANTI-ABUSE RULES AND TAX TREATIES
    ANTI-ABUSE RULES AND TAX TREATIES
    KOFLER, GEORG
    Anti-Abuse Rules and Tax Treaties is a book delving deep into current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof’ continue to proliferate, from new or revised provisions in...
    Disponible en 1 mes

    162,25 €

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  • THE OXFORD HANDBOOK OF INTERNATIONAL TAX LAW
    THE OXFORD HANDBOOK OF INTERNATIONAL TAX LAW
    FLORIAN HAASE / GEORG KOFLER
    International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expr...
    Disponible en 1 mes

    327,60 €

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  • CJEU - RECENT DEVELOPMENTS IN VALUE ADDED TAX 2021
    CJEU - RECENT DEVELOPMENTS IN VALUE ADDED TAX 2021
    GEORG KOFLER / MICHAEL LANG / PASQUALE PISTONE / ALEXANDER RUST / JOSEF SCHUCH / KAROLINE SPIES / CLAUS STARINGER / ILZE KUNIGA
    Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the Euro...
    Disponible en 1 mes.

    99,90 €

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  • CJEU - RECENT DEVELOPMENTS IN DIRECT TAXATION 2020
    CJEU - RECENT DEVELOPMENTS IN DIRECT TAXATION 2020
    KOFLER / LANG / PISTONE / RUST / SCHUCH / SPIES / STARINGER
    CJEU – The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s se...
    Disponible en 1 mes.

    108,16 €

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  • A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE
    A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE
    WERNER HASLEHNER / KATERINA PANTAZATOU / GEORG KOFLER
    This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic...
    Disponible en 1 mes

    294,00 €

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  • TAX AND THE DIGITAL ECONOMY
    TAX AND THE DIGITAL ECONOMY
    HASLEHNER, W. /   / KOFLER, G. /   / PANTAZATOU, K. /   / RUST, A.
    Tax and the Digital Economy provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation ...
    Disponible en 1 mes

    171,60 €

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