Description |
1 online resource |
Series |
Schriftenreihe zum internationalen Steuerrecht ; volume 94 |
|
Series on international tax law ; vol. 94 |
|
Schriftenreihe zum internationalen Steuerrecht ; vol. 94.
|
|
Schriftenreihe zum internationalen Steuerrecht ; volume 94.
|
Contents |
Non-Discrimination in European and Tax Treaty Law : An Overview / Kasper Dziurdź/Christoph Marchgraber -- Schumacker Comparability : the Conditions of the Schumacker Doctrine / Barbara Hagen -- Non-Discrimination under EU Law : Comparability of Corporations and Permanent Establishments / Andressa Pegoraro -- Comparability in the case of Hybrid Mismatch In Search of an Approach Suitable for the Current European Landscape / Jessica Di Maria -- Symmetry between Profits and Losses as a Justification under EU Law (or the Two Sides of the Same Coin) / Lenka Horvathova -- Finality of Losses and their Different or Preferential Treatmen / Lidija Z?ivković -- The Relevance of Low Taxation as a Justification for Discriminatory Measures / Steve Froese -- Prevention of Hybrid Mismatches as a Justification? / Ramon Tomazela Santos -- Equivalence of a Dividend Exemption and an Underlying Tax Credit / Giulia Gallo -- Underlying Tax Credit in the Case of a Deduction and Non-Inclusion Scheme? / Lucas Ebram Vilhena de Moraes -- Difference Between Individuals and Corporations in Exit Tax Cases / Jean Glodas -- Optional Regimes as a Remedy to Discriminatory Treatment / Carla Elizabeth Tovar Palomo -- Influence of the Fundamental Freedoms on the VAT Directive / Joseph Michael Kennedy -- Selectivity of State Aid : a Rule/Exception Test or a Comparability Analysis? / Michalis Kalogirou -- Comparability Assessment under the Non-Discrimination Clause of Article 24 of the OECD Model / Fernando Munhoz Ribeiro -- The Relevance of Residence as a Safeguard in Article 24(1) of the OECD Model / Yves Van Brussel -- Progressive Tax Rates in a Profit or Loss Situation under Article 24(3) of the OECD Model / Harshal Bhuta -- Juridical Double Taxation Relief under Article 24(3) of the OECD Model : The PE Country's Obligations / Stefano Balestieri -- Prevention of Economic Double Taxation under Article 24(3) of the OECD Model / Klemens S. Wandl -- Consolidating Group Members with a PE of a Foreign Enterprise under Article 24(3) of the OECD Model / Sami Pitkanen -- Creditor Non-Discrimination under Article 24(4) of the OECD Model in the case of Deduction and Non-Inclusion Schemes / Rodolfo Zanutto Velasques -- Thin Capitalization Rules under Article 24(4) and 24(5) of the OECD Model / Irina Viktorovna Isakova -- Ownership Non-Discrimination under Article 24(5) of the OECD Model in the Case of Low-Taxed Payments / Jir?i Kostohryz -- Cross-Border Tax Consolidation under Article 24(5) of the OECD Model / Murillo Estevam Allevato Neto -- Influence of Article 24 on Taxes Not Covered by Article 2 of the OECD Model / Fabiola Angelica Diaz Prado |
Subject |
Wirtschaftsuniversität Wien -- Dissertations
|
SUBJECT |
Wirtschaftsuniversität Wien fast |
Subject |
International business enterprises -- Law and legislation -- Europe
|
|
International business enterprises -- Law and legislation
|
|
Europe
|
Genre/Form |
Academic theses
|
Form |
Electronic book
|
Author |
Dziurdź, Kasper, editor
|
|
Marchgraber, Christoph, editor
|
ISBN |
9783709407295 |
|
370940729X |
|
3707333604 |
|
9783707333602 |
|