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  Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law

Schön, W. (2015). Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law. Bulletin for international taxation (IBFD-Bulletin), 69(4/5), 271-293.

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externe Referenz:
http://ssrn.com/abstract=2615832 (Preprint)
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 Urheber:
Schön, Wolfgang1, Autor           
Affiliations:
1Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society, ou_830551              

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Schlagwörter: international tax law, European tax law, international tax allocation
 Zusammenfassung: This article presents an analysis of the ECJ case law on the interaction between the fundamental freedoms and national tax systems. It pleads for a strict application of a unilateral neutrality principle based on non-discrimination and rejects those strands of the judicature which apply an overall perspective to the taxation of cross-border events by two (or more) involved states. The article criticizes the emerging trend in the ECJ’s jurisprudence to stress the territorial demarcation of Member States’ taxing rights and supports a sophisticated application of the concept of "coherence" in order to reconcile the requirements of neutrality with the territorial limitations of taxing power.

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Sprache(n): eng - English
 Datum: 2015
 Publikationsstatus: Erschienen
 Seiten: -
 Ort, Verlag, Ausgabe: -
 Inhaltsverzeichnis: -
 Art der Begutachtung: -
 Identifikatoren: -
 Art des Abschluß: -

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Titel: Bulletin for international taxation (IBFD-Bulletin)
Genre der Quelle: Zeitschrift
 Urheber:
Affiliations:
Ort, Verlag, Ausgabe: -
Seiten: - Band / Heft: 69 (4/5) Artikelnummer: - Start- / Endseite: 271 - 293 Identifikator: ISSN: 0007-4624
ZDB: 2217159-9
CoNE: https://pure.mpg.de/cone/journals/resource/110976549881399