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Book
Tax Treaty Case Law around the Globe 2021
Authors: --- --- --- --- --- et al.
ISBN: 9789087227876 9783707345476 Year: 2022 Publisher: Vienna Linde Verlag

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Abstract

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

Keywords

tax system --- double taxation --- international tax law --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Conflict of laws --- Double taxation --- International business enterprises --- Partnership --- Taxation --- Treaties --- Cases --- Law and legislation


Book
Global Minimum Taxation? : An Analysis of the Global Anti-Base Erosion Initiative.
Authors: ---
ISBN: 9087226748 9789087226749 Year: 2021 Publisher: Amsterdam IBFD

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Abstract

This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report.

Keywords

tax system --- world economy --- international økonomi --- maailmamajandus --- svjetska ekonomija --- svetovno gospodarstvo --- ekonomi botërore --- internationell ekonomi --- internationale Wirtschaft --- διεθνής οικονομία --- svetové hospodárstvo --- economía internacional --- pasaules ekonomika --- ekonomija dinjija --- economie mondială --- économie internationale --- internationale economie --- světová ekonomika --- международна икономика --- светска економија --- economia internazionale --- világgazdaság --- kansainvälinen talous --- pasaulio ekonomika --- светска привреда --- gospodarka światowa --- economia internacional --- economía mundial --- economia mundial --- economie internațională --- παγκόσμια οικονομία --- économie mondiale --- wereldeconomie --- global ekonomi --- globalna ekonomija --- ekonomi ndërkombëtare --- světové hospodářství --- глобална економија --- rahvusvaheline majandus --- starptautiskā ekonomika --- svjetsko gospodarstvo --- nemzetközi gazdaság --- mezinárodní hospodářství --- verdensøkonomi --- globální ekonomika --- economia mondiale --- tarptautinė ekonomika --- Weltwirtschaft --- världsekonomi --- medzinárodné hospodárstvo --- international economy --- меѓународна економија --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- tax law --- incomes policy --- εισοδηματική πολιτική --- politica dei redditi --- tulopolitiikka --- inkomensbeleid --- polityka dochodowa --- dohodkovna politika --- política de rentas --- jövedelempolitika --- politika tal-introjti --- политика на приходи --- politika e të ardhurave --- политика на доходите --- príjmová politika --- política de rendimentos --- politique des revenus --- Einkommenspolitik --- příjmová politika --- ienākumu politika --- политика прихода --- politica veniturilor --- tulupoliitika --- inkomstpolitik --- politika dohodaka --- indkomstpolitik --- pajamų politika --- jövedelemelosztási politika --- majetková politika --- Vermögenspolitik --- elosztási politika --- důchodová politika --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- geilleagar an domhain --- dlí cánach --- beartas ioncam


Book
Eu tax disclosure rules : mandatory reporting of cross-border transactions for taxpayers and intermediaries
Author:
ISBN: 9781800885622 1800885628 1800885636 Year: 2021 Publisher: Northampton : Edward Elgar Publishing,

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Abstract

EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.Key features include:• a critical examination of the Directive’s mechanism• an overview of the status of implementation in EU Member States• a contextual consideration of the legislative environment in which DAC6 operates• insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers• discussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

Keywords

Taxation --- Tax administration and procedure --- Disclosure of information --- Law and legislation --- International cooperation. --- administratieve samenwerking --- fiscaliteit --- grensoverschrijdende transactie --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- koperazzjoni amministrattiva --- administratívna spolupráca --- административна соработка --- správní spolupráce --- hallinnollinen yhteistyö --- administrative cooperation --- comhar riaracháin --- Zusammenarbeit der Verwaltungen --- bashkëpunim administrativ --- cooperação administrativa --- administrativt samarbete --- közigazgatási együttműködés --- cooperazione amministrativa --- halduskoostöö --- administratīvā sadarbība --- administracinis bendradarbiavimas --- administrativt samarbejde --- административно сътрудничество --- cooperare administrativă --- upravna suradnja --- współpraca administracyjna --- coopération administrative --- upravno sodelovanje --- διοικητική συνεργασία --- сарадња органа управе --- cooperación administrativa --- cooperación entre el Estado y las entidades locales --- igazgatási együttműködés --- relación interadministrativa --- convenio de cooperación entre diferentes administraciones --- Amtshilfe --- relación interregional --- управна соработка --- igazgatási jogsegély --- közigazgatási jogsegély --- acuerdo entre Comunidades Autónomas --- acuerdo entre el Estado y las Comunidades Autónomas --- colaboración entre diferentes administraciones --- Impôts --- Impôt --- Divulgation d'informations --- Droit --- Administration et procédure --- taxpayer --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- Politique économique --- Droit fiscal (droit européen) --- Administration et procédure. --- Impôts --- Impôt --- Politique économique --- Droit fiscal (droit européen) --- Administration et procédure.


Periodical
Actualités fiscales
Author:
ISSN: 20320981

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Abstract

Keywords

336.2 <493> --- Current periodicals --- Droit fiscal --- Revue périodique --- Belgique --- Fiscalité --- 336.2 <493> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- 336.2 <493> Belastingsakkoorden. Belastingswezen--België --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- Belastingsakkoorden. Belastingswezen--België --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- perioodiline väljaanne --- periodická publikácia --- сериски публикации --- tidskrift --- периодично издание --- periodinis leidinys --- sraitheachán --- periodikum --- rivista periodica --- kausijulkaisu --- serial publication --- periodische Veröffentlichung --- publicații periodice --- περιοδική επιθεώρηση --- publicação periódica --- publicación seriada --- periodična publikacija --- periodika --- folyóirat --- publikim periodik --- periodisks izdevums --- wydawnictwo periodyczne --- tidsskrift --- периодично издање --- tijdschrift --- pubblikazzjoni perjodika --- periodicum --- periodiek --- revue périodique --- publicación periódica --- επιθεώρηση --- издание во продолженија --- периодична објава --- periodical publication --- serijska publikacija --- botim periodik --- сериско издание --- seriāls izdevums --- périodique --- periodico --- publikim në seri --- rivista mensile --- serijinis leidinys --- mensile --- pubblicazione periodica --- publicații seriale --- периодично списание --- periodisk tidskrift --- měsíčník --- perioodikaväljaanne --- revista --- series --- časopis --- periódico --- publicación en serie --- serie --- periodice --- periodical --- týdeník --- nepravé periodikum --- jadaväljaanne --- občasník --- Periodikum --- aikakauslehti --- serials --- периодична публикација --- фељтон --- περιοδικό --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Tax law --- Taxation --- Impôt --- Periodicals. --- Périodiques


Book
CJEU - Recent Developments in Value Added Taxs 2019
Authors: --- --- --- --- --- et al.
ISBN: 9783707342901 3707342905 Year: 2020 Volume: 123 Publisher: Wien : Linde Verlag

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Abstract

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 actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Keywords

btw --- tva --- VAT --- tax system --- indirect tax --- tax exemption --- Court of Justice (EU) --- Cour de justice (UE) --- Суд на правдата (ЕУ) --- Sodišče (EU) --- Tribunal de Justiça (UE) --- Corte di giustizia (UE) --- Tribunal de Justicia (UE) --- Súdny dvor (EÚ) --- domstolen (EU) --- Trybunał Sprawiedliwości (UE) --- Euroopa Kohus (EL) --- Δικαστήριο (ΕΕ) --- Domstolen (EU) --- An Chúirt Bhreithiúnais --- Curtea de Justiție (UE) --- il-Qorti tal-Ġustizzja (UE) --- Tiesa (ES) --- unionin tuomioistuin --- Hof van Justitie (EU) --- Soudní dvůr (EU) --- Суд правде ЕУ --- Europski sud --- Gerichtshof (EU) --- Съд (ЕС) --- Gjykata e Drejtësisë (BE) --- Teisingumo Teismas (ES) --- Bíróság (EU) --- ЕСП --- Teisingumo Teismas (instancija) --- Δικαστήριο (δικαστήριο) --- Съд (инстанция) --- il-Qorti tal-Ġustizzja (istanza) --- Tribunal de Justicia (instancia) --- Súdny dvor (súdny orgán) --- Europski sud (instanca) --- Curtea de Justiţie (instanţă) --- Tribunal de Justiça (instância) --- Domstolen (instans) --- Cour de justice (instance) --- Hof van Justitie (instantie) --- Corte di giustizia (istanza) --- Euroopa Kohus (kohtuinstants) --- Soudní dvůr (soudní instance) --- domstolen (instans) --- Gerichtshof (Instanz) --- An Chúirt Bhreithiúnais (céadchéim) --- unionin tuomioistuin (tuomioistuin) --- Trybunał Sprawiedliwości (instancja) --- Court of Justice (instance) --- Tiesa (instance) --- Европски суд на правдата --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- indirecte belasting --- taxxa indiretta --- impozit indirect --- podatek pośredni --- косвен данък --- индиректни даноци --- impôt indirect --- posredni davek --- kaudne maks --- tatim i tërthortë --- impuesto indirecto --- posredni porez --- netiesioginis mokestis --- nepriama daň --- посредни порез --- netiešais nodoklis --- imposta indiretta --- välillinen vero --- nepřímá daň --- indirekte Steuer --- indirekte skat --- έμμεσος φόρος --- imposto indireto --- indirekt skatt --- közvetett adó --- посредни даноци --- neizravni porez --- imposto indirecto --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- An Chúirt Bhreithiúnais (AE) --- Value-added tax --- Law and legislation --- Court of Justice of the European Union. --- cáin indíreach


Book
Research handbook on international taxation
Author:
ISBN: 9781788975360 1788975367 9781788975377 Year: 2020 Publisher: Cheltenham : Edward Elgar Publishing,

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Abstract

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians' agendas. Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map. With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.

Keywords

Taxation --- Impôts --- Law and legislation. --- Droit. --- Law and legislation --- Philosophy. --- Droit --- Philosophie. --- Double taxation. --- International business enterprises --- Taxation. --- fiscaliteit --- globalisering --- internationale economie --- international økonomi --- maailmamajandus --- svjetska ekonomija --- svetovno gospodarstvo --- ekonomi botërore --- internationell ekonomi --- internationale Wirtschaft --- διεθνής οικονομία --- svetové hospodárstvo --- economía internacional --- pasaules ekonomika --- ekonomija dinjija --- economie mondială --- économie internationale --- světová ekonomika --- международна икономика --- светска економија --- economia internazionale --- világgazdaság --- world economy --- kansainvälinen talous --- pasaulio ekonomika --- светска привреда --- gospodarka światowa --- economia internacional --- economía mundial --- economia mundial --- economie internațională --- παγκόσμια οικονομία --- économie mondiale --- wereldeconomie --- global ekonomi --- globalna ekonomija --- ekonomi ndërkombëtare --- světové hospodářství --- глобална економија --- rahvusvaheline majandus --- starptautiskā ekonomika --- svjetsko gospodarstvo --- nemzetközi gazdaság --- mezinárodní hospodářství --- verdensøkonomi --- globální ekonomika --- economia mondiale --- tarptautinė ekonomika --- Weltwirtschaft --- världsekonomi --- medzinárodné hospodárstvo --- international economy --- меѓународна економија --- globalizace --- παγκοσμιοποίηση --- globalizáció --- globalizacija --- globalizacja --- mondialisation --- глобализација --- globalizare --- globalizácia --- globalizzazzjoni --- globalizzazione --- globalizim --- globalização --- globaliseerumine --- globalizācija --- globalización --- globalisaatio --- globalisation --- глобализация --- Globalisierung --- globalisering van de economie --- talouden globalisoituminen --- Globalisierung der Wirtschaft --- gazdasági globalizáció --- altermondialisme --- altermundialismo --- alterglobalização --- ekonomiskās darbības internacionalizācija --- alterglobalizm --- altermundialización --- economic globalisation --- globalizim ekonomik --- globalizácia ekonomiky --- globalizarea economiei --- οικονομική παγκοσμιοποίηση --- mondializzazione --- altermondialism --- globalizzazzjoni tal-ekonomija --- altermundialização --- alterglobalizacja --- алтерглобализация --- erilainen globalisaatio --- antiglobalizmus --- internaționalizarea activității economice --- majandustegevuse globaliseerumine --- mundialización de la economía --- globalizacija ekonomskih aktivnosti --- internacionalizacija ekonomskih aktivnosti --- globalisering av ekonomin --- alternativ globalisering --- alterglobalizacija --- интернационализиране на икономиката --- ekonomikos globalizacija --- globalizzazione dell'economia --- globalization --- economic globalization --- talouden kansainvälistyminen --- Internationalisierung der Wirtschaft --- globalisering af økonomien --- altermondialista mozgalom --- εναλλακτική παγκοσμιοποίηση --- talouden maailmanlaajuistuminen --- internacionalizacija gospodarstva --- ekonomiskās darbības globalizācija --- globalizacija gospodarstva --- ekonomikos internacionalizacija --- internationalisering af økonomien --- mondialisering af økonomien --- internacionalizace ekonomiky --- globalisation of economic activity --- globalisation de l'économie --- internazzjonalizzazzjoni tal-ekonomija --- gazdasági tevékenység globalizációja --- majanduse globaliseerumine --- alterglobalizmas --- ndërkombëtarizim i veprimtarisë ekonomike --- internationalisering van de economie --- παγκοσμιοποίηση της οικονομίας --- internationalisering av ekonomin --- globalizációellenesség --- ekonomická globalizace --- protiglobalizacija --- alterglobalizace --- globalisation of the economy --- ekonominės veiklos internacionalizacija --- globalizacja gospodarki --- internacionalização da economia --- економска глобализација --- internationalisation de l'économie --- alternative Globalisierung --- vaihtoehtoinen globalisaatio --- икономическа глобализация --- altermondialisation --- internacionalizácia ekonomiky --- ekonominės veiklos globalizacija --- globalizace světové ekonomiky --- глобализација привреде --- alterglobalizácia --- интернационализација привредне делатности --- internationalisation of economic activity --- διαφορετική παγκασμιοποίηση --- глобализација економије --- altermundismo --- internationalization of economic activity --- globalizim i ekonomisë --- altermondialismo --- antiglobalisering --- globalizzazione economica --- internacionalización de la economía --- алтерглобализъм --- majandustegevuse rahvusvahelistumine --- ekonomická globalizácia --- alterglobalismus --- globalizim i veprimtarisë ekonomike --- globalizace ekonomiky --- globalizzazzjoni ekonomika --- Altermondialisation --- mondialisation économique --- διεθνοποίηση της οικονομίας --- internazionalizzazione dell'economia --- gospodarska globalizacija --- globalización de la economía --- mondialisering van de economie --- globalización económica --- geglobaliseerde economie --- globalizarea activității economice --- mundialização da economia --- üleilmastumine --- mondialisering --- alternatiivne globaliseerumine --- interdipendenza a livello mondiale dell'economia --- globalizacja gospodarcza --- alternatīva globalizācijas kustība --- глобализиране на икономиката --- ekonomikas globalizācija --- altermondializare --- привредна глобализација --- altermondializmus --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- geilleagar an domhain --- domhandú --- Tax law


Book
Handbook on the Politics of Taxation.
Authors: ---
ISBN: 9781788979412 Year: 2021 Publisher: London : Edgar Elgar Publishing

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Abstract

This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.The Handbook explores the historical evolution of modern tax systems, contemporary tax politics from a comparative perspective, global tax politics from an international relations perspective, and the formation of tax policy preferences of taxpayers, voters, business associations and parties. Expert contributors analyze the foundations of the field of research and focus on key debates, including the links between colonization and taxation, international cooperation against tax evasion and avoidance, and the taxation of financial transactions.

Keywords

economische ongelijkheid --- belastingfraude --- fiscaliteit --- internationale samenwerking --- kolonialisme --- financiële transactie --- финансиска трансакција --- tranzacție financiară --- finansiel transaktion --- finansinis sandoris --- transação financeira --- финансова транзакция --- χρηματοοικονομικές συναλλαγές --- finančni posel --- finanšu darījums --- Kapitaltransaktion --- financial transaction --- rahoitusliiketoimi --- transaction financière --- finantstehing --- transacción financiera --- tranżazzjoni finanzjarja --- transazione finanziaria --- financijska transakcija --- finančná transakcia --- финансијски посао --- finanční transakce --- transakcja finansowa --- finansiell transaktion --- pénzügyi tranzakció --- veprim financiar --- transacção financeira --- platna transakcija --- colonialisme --- kolonializmus --- колониализъм --- kolonijalizam --- Kolonialismus --- kolonializmas --- kolonialism --- kolonjaliżmu --- kolonialismi --- колонијализам --- colonialismo --- kolonializm --- colonialism --- kolonializem --- αποικιοκρατία --- kolonialismus --- koloniālisms --- kolonializëm --- neocolonialism --- neokolonialisme --- uuskolonialism --- neokolonialismus --- neokolonializmus --- neocolonialismo --- uuskolonialismi --- неоколонијализам --- neo-colonialism --- neokoloniālisms --- nykolonialism --- néocolonialisme --- kolonizace --- gyarmatosítás --- gyarmati uralom --- koloniální závislost --- gyarmatosító politika --- колонијална зависност --- колонијална доминација --- νεοαποικιοκρατία --- neokolonializmas --- Neokolonialismus --- koloniální nadvláda --- neokolonijalizam --- колонизација --- neokolonializëm --- gyarmati rendszer --- rahvusvaheline koostöö --- меѓународна соработка --- international cooperation --- nemzetközi együttműködés --- współpraca międzynarodowa --- cooperazione internazionale --- coopération internationale --- internationale Zusammenarbeit --- cooperare internațională --- medzinárodná spolupráca --- tarptautinis bendradarbiavimas --- kansainvälinen yhteistyö --- cooperação internacional --- международно сътрудничество --- internationellt samarbete --- bashkëpunim ndërkombëtar --- међународна сарадња --- mezinárodní spolupráce --- mednarodno sodelovanje --- internationalt samarbejde --- διεθνής συνεργασία --- međunarodna suradnja --- kooperazzjoni internazzjonali --- starptautiskā sadarbība --- cooperación internacional --- comhar idirnáisiúnta --- mezinárodní kooperace --- интернационална соработка --- internacionální kooperace --- spolupráce na mezinárodní úrovni --- internacionální spolupráce --- kaimiņvalstu sadarbība --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- davčna utaja --- Steuerhinterziehung --- fraude fiscale --- daňový únik --- evażjoni tat-taxxa --- frode fiscale --- утаја пореза --- imghabháil cánach --- skattesvig --- tax evasion --- oszustwo podatkowe --- utaja poreza --- fraudă fiscală --- отклонение на данъци --- φοροδιαφυγή --- maksudest kõrvalehoidumine --- evazion tatimor --- mokesčių vengimas --- adókijátszás --- skattefusk --- veropetos --- затајување данок --- izvairīšanās no nodokļu maksāšanas --- zkrácení daně --- fraude fiscal --- calaois fhioscach --- избегнување даночна обврска --- calaois chánach --- неплаќање данок кон државата --- adócsalás --- даночна измама --- illecito fiscale --- Steuerverkürzung --- даночна евазија --- Steuerbetrug --- πάταξη της φοροδιαφυγής --- фискална измама --- defraudación tributaria --- ekonomiskās atšķirības --- disparité économique --- ekonominis neatitikimas --- majanduslik erinevus --- ekonomski disparitet --- pabarazi ekonomike --- økonomiske forskelle --- talouden erot --- gazdasági egyenlőtlenség --- економске разлике --- disparidad económica --- ekonomisk skillnad --- икономическо разнообразие --- inegalitate economică --- економски разлики --- ekonomske razlike --- zróżnicowanie gospodarcze --- disparidade económica --- οικονομικές ανισότητες --- spariġġ ekonomiku --- economic disparity --- ekonomická disparita --- hospodárska nerovnováha --- wirtschaftliche Disparität --- diseguaglianza economica --- desequilíbrio económico --- disparità economica --- økonomisk uligevægt --- déséquilibre économique --- οικονομική ανισορροπία --- hospodářská nerovnost --- gospodarski disparitet --- нерамномерен економски развој --- gebrek aan economisch evenwicht --- taloudellinen epätasapaino --- wirtschaftliches Ungleichgewicht --- gazdasági egyensúlyhiány --- hospodárska nevyváženosť --- економски диспаритет --- wirtschaftliches Missverhältnis --- ekonominis skirtumas --- ekonominės pusiausvyros nebuvimas --- desequilibrio económico --- economisch onevenwicht --- economic imbalance --- dezechilibru economic --- ekonomická nevyváženost --- ekonomiskā nelīdzsvarotība --- hospodářská rozdílnost --- ekonomisk obalans --- squilibrio economico --- çekuilibër ekonomik --- gospodarski nesrazmjer --- majanduslik tasakaalustamatus --- idirbheart airgeadais --- coilíneachas --- éagothromaíocht eacnamaíoch --- Tax law --- mokesčių slėpimas --- financiële transactie


Book
La fiscalité des revenus en pratique : fiscalité familiale, fiscalité immobilière, fiscalité des entreprises
Author:
ISBN: 9782807926479 2807926479 Year: 2021

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Abstract

La fiscalité des revenus est une matière en perpétuelle évolution. Réputée pour sa technicité, elle gagne à être présentée de manière pratique et didactique. C’est le principal objectif poursuivi par cet ouvrage qui a été élaboré en marge d’une journée d’étude organisée le 29 avril 2021, sous l’égide du master en notariat de l’UCLouvain et de la Fédération des Notaires. Une vingtaine d’experts de haut niveau ont réalisé un examen approfondi et pratique des règles applicables en matière de fiscalité familiale, de fiscalité immobilière et de fiscalité des entreprises (sociétés, associations et fondations), en incluant une réflexion sur les possibilités de recourir à la voie juridique la moins imposée en matière de planification patrimoniale

Keywords

Law of real property --- Family law. Inheritance law --- Company law. Associations --- Tax law --- Belgium --- Impôt sur le revenu --- Famille --- Propriété immobilière --- Sociétés --- Droit --- Impôts --- notaire --- usufruit --- divorce --- taxe caiman --- obligation alimentaire --- fiscalité --- revenu imposable --- BPB2108 --- STRADALEX --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- obrigação alimentar --- vyživovací povinnost --- обавеза издржавања --- išlaikymo prievolė --- обврска за издржување --- underhållsskyldighet --- ülalpidamiskohustus --- elatusvelvollisuus --- obveza uzdržavanja --- Unterhaltspflicht --- obbligo degli alimenti --- uzturēšanas pienākums --- obligație de întreținere --- alimentatieplicht --- underholdspligt --- oibleagáid chothabhála --- задължение за издръжка --- υποχρέωση διατροφής --- ħlas ta' manteniment --- maintenance obligation --- vyživovacia povinnosť --- obligación de alimentos --- preživninska obveznost --- detyrim për ushqim --- obowiązek alimentacyjny --- tartási kötelezettség --- alimentacija --- захтев за издржавање --- forsørgelseskrav --- išlaikymo išmokos --- zahtevek za preživnino --- obbligazione alimentare --- pensione alimentare --- Unterhaltszahlung --- alimenti --- onderhoudsplicht --- ülalpidamistoetus --- pensão alimentar --- naknada za uzdržavanje djeteta --- maintenance claim --- preživnina --- alimentační povinnost --- tartási követelés --- elatussaatava --- elatusapusaatava --- alimenty --- gesetzlicher Unterhalt --- elatusmaksut --- издршка --- underhållsbidrag --- dliteanas an teaghlach a chothabháil --- алиментација --- alimendid --- παροχή διατροφής --- underholdsbidrag --- право на издръжка --- crédito alimentar --- Unterhaltsanspruch --- Alimente --- alimentatie --- uzturlīdzekļi --- maintenance payments --- αξίωση διατροφής --- příspěvek na výživu --- assegno alimentare --- underhållskrav --- издржавање --- szülőtartás --- výživné --- pensión de alimentos --- парична издръжка --- wierzytelność alimentacyjna --- alimentos --- Unterhaltsforderung --- periodiskt understöd --- pension alimentaire --- alimentai --- alimentatievordering --- törvényes tartás --- pensión alimentaria --- uztura prasījums --- crédito alimentario --- créance alimentaire --- krav på underhåll --- плаћање издржавања --- pagesa për mbajtje me ushqim --- elatusraha --- feleségtartás --- credito alimentare --- gyermektartás --- išlaikymo skola --- kërkesë për mbajtje me ushqim --- pensie alimentară --- świadczenia alimentacyjne --- preživninske terjatve --- оброци издржавања --- pohledávka výživného --- pohľadávka na výživné --- uzturnauda --- divorzio --- rozwód --- divorț --- razvod --- divorzju --- laulības šķiršana --- razveza zakonske zveze --- divorcio --- zgjidhje e martesës --- skilsmisse --- skilsmässa --- развод --- avioero --- echtscheiding --- divórcio --- abielulahutus --- házasság felbontása --- διαζύγιο --- rozvod --- santuokos nutraukimas --- colscaradh --- Ehescheidung --- äktenskapsskillnad --- skyrybos --- repudio --- válás --- forstødelse --- feleség eltaszítása --- Scheidung --- zrušení manželství --- ločitev zakona --- repudiere --- šķiršanās --- bontóper --- ero --- odtrącenie małżonka --- ripudio --- repudiação --- répudiation --- διάζευξη --- jednostranné vypovedanie manželstva --- изгонване на съпруг(а) --- развод на брак --- разведување на брак --- ištuoka --- rozvodovost --- verstoting --- lahutus --- Verstoßung --- стапка на разводи --- usufrutto --- uzufrukt --- използване на плодове --- επικαρπία --- užitek --- użufrutt --- kasutusvaldus --- nautintaoikeus --- nyttjanderätt --- plodouživanje --- ceart úsáide --- ususfructus --- frugtoppebørselsret --- uzufruct --- użytkowanie --- usufructo --- haszonélvezet --- плодоуживање --- usufruto --- usufruct --- vruchtgebruik --- užívacie právo --- Nießbrauch --- lietojums --- uzufruktas --- užívací právo --- požívací právo --- право на плодоуживање --- brugs- og frugtoppebørselsret --- haszonélvezeti jog --- uso --- Nutznießung --- godimento --- право на уживање --- quasi usufrutto --- svetnauda --- nutar --- notary --- notar --- бележник --- notaras --- notariusz --- notario --- nótaire --- notár --- notário --- нотар --- javni bilježnik --- közjegyző --- noter --- notář --- notārs --- notaari --- notaris --- notaio --- Notar --- notarie --- συμβολαιογράφος --- нотариус --- нотарска комора --- tabelião --- notariāts --- zvērināts notārs --- нотарска заверка --- Notariāta likums --- опорезиви доходак --- introjtu taxxabbli --- të ardhura të tatueshme --- skattepligtig indkomst --- φορολογητέο εισόδημα --- belastbaar inkomen --- steuerpflichtiges Einkommen --- облагаем с данък доход --- oporezivi dohodak --- renta imponible --- ioncam inchánach --- приход што подлежи на оданочување --- zdaniteľný príjem --- obdavčljivi dohodek --- beskattningsbar inkomst --- maksustatav tulu --- ar nodokli apliekams ienākums --- adóköteles jövedelem --- verotettavat tulot --- rendimento tributável --- reddito imponibile --- taxable income --- dochód opodatkowany --- zdanitelný příjem --- apmokestinamosios pajamos --- venit impozabil --- данок на добивка --- оданочување приход од имот --- оданочлив приход --- zu versteuerndes Einkommen --- персонален данок на приход --- adózó jövedelem --- kaaimantaks --- E-books --- Families --- Income tax --- Real property tax --- Corporations --- Familles --- Impôt sur le revenu --- Biens réels --- Sociétés --- Taxation --- Law and legislation --- Impôts --- Belgique --- Famille - Impôts - Belgique --- Propriété immobilière - Impôts - Droit - Belgique --- Entreprises - Impôts - Droit - Belgique


Book
The economics of tax policy
Authors: ---
ISBN: 0190619759 0190619732 0190619740 Year: 2017 Publisher: New York, NY : Oxford University Press,

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Abstract

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. 'The Economics of Tax Policy' provides an accessible overview of recent research in the economics of taxation.

Keywords

Taxation. --- Fiscal policy. --- Finance, Public. --- fiscal policy --- economic conditions --- tax system --- United States --- VS --- САД --- Stáit Aontaithe Mheiriceá --- USA --- EE.UU. --- JAV --- Amerikas förenta stater --- l-Istati Uniti tal-Amerika --- los Estados Unidos de América --- ΗΠΑ --- Shtetet e Bashkuara të Amerikës --- SAD --- Verenigde Staten van Amerika --- Соединетите Држави --- Amerikai Egyesült Államok --- Stati Uniti d'America --- Statele Unite ale Americii --- Ηνωμένες Πολιτείες της Αμερικής --- SHBA --- United States of America --- Ühendriigid --- Ηνωμένες Πολιτείες Αμερικής --- EUA --- ASV --- États-Unis d'Amérique --- Združene države Amerike --- Stany Zjednoczone Ameryki --- САЩ --- Съединени американски щати --- SUA --- Yhdysvallat, USA --- Spojené státy americké --- U.S.A. --- Jungtinės Amerikos Valstijos --- Sjedinjene Države --- Estados Unidos da América --- De Forenede Stater --- Spojené státy severoamerické --- Amerikan yhdysvallat --- Spojené štáty americké --- die Vereinigte Staaten von Amerika --- US --- die Vereinigte Staaten --- Združene države --- Ηνωμένες Πολιτείες --- l-Istati Uniti --- Ameerika Ühendriigid --- Stati Uniti --- Shtetet e Bashkuara --- Estados Unidos --- Stany Zjednoczone --- Spojené státy --- États-Unis --- Egyesült Államok --- Statele Unite --- Amerikas Savienotās Valstis --- Förenta staterna --- Verenigde Staten --- Сједињене Америчке Државе --- Jungtinės Valstijos --- Yhdysvallat --- Съединени щати --- Sjedinjene Američke Države --- Na Stáit Aontaithe --- Spojené štáty --- Соединети Американски Држави --- Amerikas Forenede Stater --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- daňový systém --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- skattesystem --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- davčni sistem --- fiscalidade --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- aspecto económico --- tržní vývoj --- aspekt ekonomik --- aspetto economico --- aspeto económico --- οικονομική πλευρά --- ekonomisk aspekt --- околности во стопанството --- aspect economic --- markedsudvikling --- taloudellinen näkökohta --- οικονομική όψη --- ekonomiskais aspekts --- hospodářské podmínky --- economic aspect --- ekonomické poměry --- aspect économique --- majanduslik aspekt --- Marktentwicklung --- gazdasági szempontok --- економско опкружување --- economische aspecten --- gospodarske prilike --- ekonominis aspektas --- hospodárske hľadisko --- hospodářské aspekty --- økonomisk aspekt --- економски аспект --- majandustingimused --- condición económica --- dálaí eacnamaíocha --- икономически условия --- condition économique --- ekonomiska förhållanden --- ekonomické podmínky --- kushte ekonomike --- ekonominės sąlygos --- taloudelliset olot --- економски услови --- Wirtschaftsverhältnisse --- økonomisk stilling --- економске прилике --- condições económicas --- economische toestand --- warunki gospodarcze --- ekonomske prilike --- hospodárske podmienky --- gospodarske razmere --- gazdasági feltételek --- condizione economica --- οικονομικές συνθήκες --- kundizzjonijiet ekonomiċi --- saimnieciskie nosacījumi --- condiții economice --- nodokļu politika --- fiskalna politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- veropolitiikka --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- Cameralistics --- Public finance --- Public finances --- Currency question --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Government policy


Book
The regulation of tax competition : rethinking "harmful" tax competition in a global context
Authors: ---
ISBN: 9781802200348 Year: 2021 Publisher: Cheltenham, UK ; Northampton, Massachusetts : Edward Elgar Publishing Limited,

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Abstract

This book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.

Keywords

Taxation --- Competition, International. --- Fiscal policy. --- Fiscal policy --- Law and globalization. --- Law and legislation. --- Law and legislation --- fiscaliteit --- concurrentie --- OESO --- Europese Unie --- EBPO --- ECFE --- ΟΟΣΑ --- ESAO --- OCDE --- OCSE --- ОИСР --- ОЕЦД --- OECD --- Ekonomiskās sadarbības un attīstības organizācija --- Οργανισμός Ευρωπαϊκής Οικονομικής Συνεργασίας --- Organizacija za gospodarsko sodelovanje in razvoj --- Organizzazione per la cooperazione e lo sviluppo economici --- Organisation für wirtschaftliche Zusammenarbeit und Entwicklung --- Организация за икономическо сътрудничество и развитие --- Οργανισμός Οικονομικής Συνεργασίας και Ανάπτυξης --- Organisation for Economic Cooperation and Development --- An Eagraíocht um Chomhar Eacnamaíochta Eorp --- Organização de Cooperação e de Desenvolvimento Económico --- An Eagraíocht um Chomhar agus Forbairt Eacnamaíochta --- Organización Europea de Cooperación Económica --- OEEC --- Organizzazzjoni għal Kooperazzjoni u Żvilupp Ekonomiku --- Organizzazione europea di cooperazione economica --- Organisationen för europeiskt ekonomiskt samarbete --- Organisationen för ekonomiskt samarbete och utveckling --- Organización de Cooperación y Desarrollo Económicos --- Organisation für europäische wirtschaftliche Zusammenarbeit --- Organizace pro hospodářskou spolupráci a rozvoj --- OBEE --- Taloudellisen yhteistyön ja kehityksen järjestö --- Организација за привредну сарадњу и развој --- Organisationen for Økonomisk Samarbejde og Udvikling --- OEES --- Organisationen for Europæisk Økonomisk Samarbejde --- Organizata për Bashkëpunim Ekonomik Europian --- Organizata për Bashkëpunim Ekonomik dhe Zhvillim --- Organisation for European Economic Cooperation --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Majanduskoostöö ja Arengu Organisatsioon --- Organizația pentru Cooperare și Dezvoltare Economică --- Организација за економска соработка и развој --- Organização Europeia de Cooperação Económica --- OECE --- Organisation européenne de coopération économique --- ΟΕΟΣ --- Organizácia pre hospodársku spoluprácu a rozvoj --- Organisation de coopération et de développement économiques --- Organisatie voor Europese Economische Samenwerking --- Organizacja Współpracy Gospodarczej i Rozwoju --- Gazdasági Együttműködési és Fejlesztési Szervezet --- Ekonominio bendradarbiavimo ir plėtros organizacija --- Organizacija za ekonomsku suradnju i razvoj --- concurență --- ανταγωνισμός --- konkurencja --- Wettbewerb --- soutěž --- konkurencia --- конкуренция --- tržišno natjecanje --- concorrência --- kilpailu --- kompetizzjoni --- iomaíocht --- competencia --- concurrence --- konkurrencë --- konkurenca --- konkurrence --- konkurents --- конкуренција --- konkurencija --- competition --- concorrenza --- konkurrens --- konkurence --- verseny --- principio della concorrenza --- condição de concorrência --- mededinging --- konkurrencevilkår --- concorrenza praticabile --- concorrenza effettiva --- posizione concorrenziale --- ефективна конкуренција --- condizioni di concorrenza --- начела на конкуренција --- услови на конкуренција --- конкурентска позиција --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Union européenne --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- Droit fiscal international --- Concurrence internationale. --- Politique fiscale. --- Droit fiscal --- Politique fiscale --- Droit et mondialisation --- Income tax --- Impôts --- Droit fiscal. --- Droit et mondialisation. --- Impôt sur le revenu. --- Droit. --- Pays de l'Union européenne. --- Antitrust law (International law) --- Concurrence (Droit international) --- Antitrust law --- Concurrence --- Droit --- an tAontas Eorpach

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