Addresses key issues for the allocation of taxing powers in the European Union

Looks at fundamental questions of direct taxation

Covers a broad range of aspects such as limited tax liability, losses or transfer pricing

Addresses key issues for the allocation of taxing powers in the European Union Looks at fundamental questions of direct taxation Covers a broad range of aspects such as limited tax liability, losses or transfer pricing Includes supplementary material: sn.pub/extras

Inhalt
A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation.- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law.- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law.- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature.- T. Hackemann: Group Taxation in the European Union.- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification.- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market.- E. Reimer: Taxation - an Area without Mutual Recognition?