EU Income Tax Law
Subtitle: issues for the years ahead
By: edited by Dennis Weber
Contributors: Amsterdam Centre for Tax Law; EU Tax Law Group
Series: EC and international tax law series -- vol. 9
Publisher: IBFD
Published: 2013
Place of publication: Amsterdam
Language: eng
Number of pages: 360
ISBN-13: 9789087222062; 9789087222079
Subjects: Income tax; Congresses; Law and legislation
Notes: "Based on the presentations  made at the ... conference ... in Amsterdam on 13 April 2012 organized by the Amsterdam Centre for Tax Law in cooperation with the EU Tax Law Group." -- page vii.
Table of contents: title: Current Issues on the Interpretation of the  Parent-Subsidiary Directive / Guglielmo Maisto; title: Abuse of Law in European Tax Law : An Overview  and Some Recent Trends in the Direct and Indirect  Tax Case Law of the ECJ / Dennis Weber; title: Code of Conduct on Harmful Tax Competition,  Double Non-Taxation and Communication on  Double Taxation / Klaus Sieker; title: Some Thoughts on the European Parliament  Amendments of the CCCTB  / Jan van de Streek; title: Material Selectivity after  Gibraltar / Raymond Luja; title: The  Paint Graphos  Case : A Comparability  Approach to Fiscal Aid / Pierpaolo Rossi; title: Some Fringe Areas of EU State Aid Law in Direct  Tax Matters / Peter J. Wattel; title: Selectivity, Derogation, Comparison : How To Put  Together the Pieces of the Puzzle in the State Aid  Review of National Tax Measures? / Rita Szudoczky; title: Reverse Discrimination and Direct Taxation in  the EU / Pedro Vidal Matos; title: Neutralization of Restrictions by Means of a Full  or Ordinary Credit / Alexander D. Fortuin; title: Exit Taxation and Corporate Mobility in the EU / Arne Møllin Ottosen and Pia Dybdal Kayser; title: Dividend Withholding Tax on EU Pension Funds : The Spanish Experience  / Antonio Barba; title: From  Aberdeen  to  Santander : Refund of Dividend  Tax to Investment Institutions / Mark van den Honert and Yvonne Schuchter; title: Non-Discrimination in Tax Treaties vs EU Law :  Recent Trends and Issues for the Years Ahead / Bruno da Silva; title: A Difference of Form or Substance? : A Comparison  of the Discrimination Analysis in EU Law and in  Recent UK Cases on Tax Treaties / Paul Farmer.