Time and Tax: Issues in International, EU, and Constitutional Law (EUCOTAX Series on European Taxation): Issues in International, EU, and ... in International, EU, and Constitutional Law - Image 1

£108.00

Wolters Kluwer Time and Tax: Issues in International, EU, and Constitutional Law (EUCOTAX Series on European Taxation): Issues in International, EU, and ... in International, EU, and Constitutional Law

Name: Time and Tax: Issues in International, EU, and Constitutional Law (EUCOTAX Series on European Taxation): Issues in International, EU, and ... in International, EU, and Constitutional Law
Brand: Wolters Kluwer
Price: 108.0 GBP
Availability: InStock

International

This is the most expensive it has ever been. Walk away.

£108 today · previous high £108 · all-time low £84

NEW HERE?

Amazon shows you one price. We show you all of them.

Tosheroon watches Amazon prices so you don't have to. Every product on Amazon has a price history — we make it visible. Set the price you'd actually pay, and we'll email you the second it gets there. No app, no account, one email.

WHAT'S ON THIS PAGE

↓ Price chart
when this has been cheap or pricey

↓ Forecast
where the price is heading next

↓ Statistics
all-time high & low, recent range

↑ Price alert
name your number, we'll email you

Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 40 days • 40 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 40 days • 2 price levels

Days at Price

Current Price

Price Analysis

Most common price: £84 (27 days, 67.5%)

Price range: £84 - £108

Price levels: 2 different prices over 40 days

Description

Time and Tax: Issues in International, EU, and Constitutional Law provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. 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, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law. What's in this book: Among the numerous timing issues arising out of applying tax rules, the book addresses the following: time limits within which relief must be requested; statutes of limitation for claiming a tax refund; transitional issues relating to changes in tax treaties; attribution of profits and expenses to a moving or closed-down business; effect of tax-related CJEU decisions and EU directives; compliance of exit tax regimes with free movement; limits of retroactivity under principles protected by the EU Charter and the ECHR; and conflict between efficiency of taxation and individual rights. Derived from a recent conference of the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg in collaboration with the University of Linz, the Vienna University of Economics and Business, and an expert group on EU Tax Law from CFE Tax Advisers Europe, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. How this will help you: Constituting the latest volume in a series of publications based on annual conferences on current international and European tax law issues, there is no other work that concentrates so usefully on the difficulties of applying tax rules - whether arising from treaties, jurisprudence, or policy - to changing circumstances over time. Proceeding confidently through the CJEU's maze of direct tax jurisprudence on tax deferral, and appreciating the way economic theory can inform a constitutional analysis of the timing of taxation, this book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsel, and academics.

Product Specifications

Brand: Wolters Kluwer
Format: hardcover
ASIN: 9403503548
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 20 December 2018
Listed Since: 14 December 2018

Barcode

No barcode data available

Wolters Kluwer Time and Tax: Issues in International, EU, and Constitutional Law (EUCOTAX Series on European Taxation): Issues in International, EU, and ... in International, EU, and Constitutional Law

This is the most expensive it has ever been. Walk away.

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Taxation at the European Court of Human Rights

Kluwer Law Influence of European Law on Direct Taxation

Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law to the Prevention of Tax Aviodance: 11 (EUCOTAX Series on European Taxation Series Set)

Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation (EUCOTAX Series on European Taxation)

Terra/Wattel – European Tax Law: Volume I (Full edition): 1

Tax Sovereignty and the Law in the Digital and Global Economy (Routledge-Giappichelli Studies in Law)

Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

Tiley’s Revenue Law

Taxing Income and Consumption: The Development of International Tax Law and Policy

Comparative Income Taxation: A Structural Analysis

The EU and Third Countries: Direct Taxation (Eucotax Series on European Taxation): 17

Article 12B UN Model Convention 2021: The UN’s Response to the Tax Challenges Arising From the Digitalization of the Economy

Research Handbook on European Union Taxation Law (Research Handbooks in European Law series)

Taxpayers' Rights: Theory, Origin and Implementation (Series on International Taxation): 31

Studies in the History of Tax Law, Volume 9

International Studies in Taxation: Law and Economics: Law and Economics: 21 (Series on International Taxation,)

Tax, Law and Development

Tax Treaty Case Law Around the Globe - 2011 ( EUCOTAX 34) (Eucotax Series on European Taxation, 34)

A Research Agenda for Tax Law (Elgar Research Agendas)

Tax Sovereignty in the BEPS Era (Series on International Taxation)

Coordination and Cooperation: Tax Policy in the 21st Century: 81 (Series on International Taxation)

An Introduction to Tax Law and Policy (University Treatise Series)