Zobrazeno 1 - 9
of 9
pro vyhledávání: '"anti abuse provisions"'
Autor:
Dumiter Florin, Jimon Ștefania
Publikováno v:
Journal of Legal Studies, Vol 18, Iss 32, Pp 1-12 (2016)
In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same inc
Externí odkaz:
https://doaj.org/article/6bc7b24ff3d24e77ae6ba3db8a49312e
Autor:
Beleviča, Milana, Grasis, Jānis
Publikováno v:
Acta Universitatis Danubius. Juridica. 12(1):97-105
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=476017
Autor:
Veronika Sobotková
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 59, Iss 7, Pp 363-370 (2011)
In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. The basic principle is the pr
Externí odkaz:
https://doaj.org/article/075a53e44b8342249c8fc495686af4c7
Publikováno v:
Journal of Legal Studies, Vol 18, Iss 32, Pp 1-12 (2016)
In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same inc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cd9307570f9c40103e759d41604c876a
https://doi.org/10.1515/jles-2016-0014
https://doi.org/10.1515/jles-2016-0014
Autor:
Milana Belevica, Jānis Grasis
Publikováno v:
Acta Universitatis Danubius: Juridica, Vol 12, Iss 1, Pp 97-105 (2016)
The tax law systems of the EU Member States differ strongly; one is based on the specific anti – avoidance provisions governed by the general principle of prohibition of abuse stated in court jurisprudence, the basement of the other is a written ju
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::1f1b8d95c5a54cb28976fe01a07ff851
http://journals.univ-danubius.ro/index.php/juridica/article/view/3269/3200
http://journals.univ-danubius.ro/index.php/juridica/article/view/3269/3200
Autor:
De Pietro, Carla, Traversa, Edoardo
Publikováno v:
Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz, 77-90
STARTPAGE=77;ENDPAGE=90;TITLE=Corporate Tax Residence and Mobility
STARTPAGE=77;ENDPAGE=90;TITLE=Corporate Tax Residence and Mobility
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=narcis______::51cfebb00bd8fa21316615c85268360b
https://research.tilburguniversity.edu/en/publications/83479bbf-e542-431a-972d-d30e00b65741
https://research.tilburguniversity.edu/en/publications/83479bbf-e542-431a-972d-d30e00b65741
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