书目详细信息
： EU freedoms, non-EU countries and company taxation /
书目信息 机读格式(MARC)
| ISBN： | 9789041140418 (hd. bd. : alk. paper) |
|---|---|
| 编目源： | OHX OHX OCLCQ OCLCO YDXCP BTCTA ERASA CU-L CDX BWX DLC |
| 地理区域代码： | e------ |
| 个人名称： | Smit, D. S. |
| 题名： | EU freedoms, non-EU countries and company taxation / Danie?l Smit. |
| 索书号： | D950.22-533/S642E |
| 出版发行项： | Alphen aan den Rijn, The Netherlands : Frederick, MD : Kluwer Law International ; Sold and distributed in North, Central and South America by Aspen Publishers, c2012. |
| 载体形态： | xxxii, 898 p. : ill. ; 25 cm. |
| 书目附注： | Includes bibliographical references (p. [835]-870) and index. |
| 格式化内容附注： | Research question, scope and methodology -- The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment -- The notion of 'third countries' under freedom of investment -- Relevant positive integration between member states and between member states and third countries -- Relevant negative integration between member states -- Freedom of investment between the member states and third countries : Access -- Freedom of investment between the member states and third countries : Discrimination and justification grounds -- Freedom of investment between the member states and third countries : The temporal scope -- Freedom of investment and indirectly held third-country investments in the field of corporate income taxation -- Recommendations for concerted legislative action -- Summary and conclusions. |