-
1
المؤلفون: Kleist, David, 1974
المصدر: Nordic Tax Journal. 2023(1):50-59
مصطلحات موضوعية: Law (excluding Law and Society), Juridik (exklusive juridik och samhälle), General Anti-Avoidance Rule (GAAR), Anti-Tax Avoidance Directive (ATAD), EU law compatibility, harmonious interpretation
URL الوصول: https://gup.ub.gu.se/publication/326109
-
2
المؤلفون: Anzinger, Heribert, Haslehner, Werner, Tappen, Falko
المساهمون: Bundesministerium der Finanzen (German Ministry of Finance) [sponsor], Bundesministerium der Finanzen (German Ministry of Finance) [commanditer]
مصطلحات موضوعية: tax reform assessment, Droit européen & international [E05] [Droit, criminologie & sciences politiques], EU law compatibility, prevention of tax avoidance, tax simplification, European & international law [E05] [Law, criminology & political science], Tax law [E11] [Law, criminology & political science], Droit fiscal [E11] [Droit, criminologie & sciences politiques], Investment fund taxation
URL الوصول: https://explore.openaire.
eu /search/publication?articleId=od______2658::243ef3fec0f02379eb4e08d3cd0c3157
http://orbilu.uni.lu/handle/10993/55523 -
3دورية أكاديمية
المؤلفون: Agnieszka Kopec
المصدر: Ekonomia i Prawo, Vol 14, Iss 2, Pp 205-219 (2015)
مصطلحات موضوعية: tax reform, partnership limited by shares, EU law compatibility, ECJ case law, Law, Economics as a science, HB71-74
وصف الملف: electronic resource
-
4مورد إلكتروني
عناروين إضافية: Impact of the Investment Taxation Reform in respect of EU-law compatibility, prevention of tax avoidance schemes and tax simplification
مصطلحات الفهرس: Investment fund taxation, tax reform assessment, EU law compatibility, prevention of tax avoidance, tax simplification, info:eu-repo/semantics/report
URL:
http://orbilu.uni.lu/handle/10993/55523 http://orbilu.uni.lu/bitstream/10993/55523/1/Gutachten_fe14_19_EvaluierungInvstRef_Final_20221130e.pdf