Withholding Taxation in the EU

Withholding Taxation in the EU
Author: Florian Haase
Publisher: Edward Elgar Publishing
Total Pages: 275
Release: 2023-12-11
Genre: Law
ISBN: 1035312670


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Florian Haase presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications. He expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties.


Withholding Taxation in the EU
Language: en
Pages: 275
Authors: Florian Haase
Categories: Law
Type: BOOK - Published: 2023-12-11 - Publisher: Edward Elgar Publishing

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Florian Haase presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications. He
Time and Tax: Issues in International, EU, and Constitutional Law
Language: en
Pages: 328
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2018-12-20 - Publisher: Kluwer Law International B.V.

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Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an
Taxation of Intercompany Dividends Under Tax Treaties and EU Law
Language: en
Pages: 1093
Authors: Guglielmo Maisto
Categories: Corporations
Type: BOOK - Published: 2012 - Publisher: IBFD

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This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the
EU Tax Law
Language: en
Pages: 453
Authors: Marjaana Helminen
Categories: Direct taxation
Type: BOOK - Published: 2011 - Publisher: IBFD

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This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted an
Taxation of Investment Funds in the European Union
Language: en
Pages: 427
Authors: Tomi Viitala
Categories: Capital gains tax
Type: BOOK - Published: 2005 - Publisher: IBFD

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The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a com