Búsqueda de LIBROS DEL AUTOR: kofler

5 resultados

  • 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 €

  • 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 €

  • 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 €

  • 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 2-3 semanas

    294,00 €

  • 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 semana

    171,60 €