Double taxation in Europe : a practical guide to obstacles and avoidance measures
著者
書誌事項
Double taxation in Europe : a practical guide to obstacles and avoidance measures
（Elgar tax law and practice series）
Edward Elgar Publishing, [2024]
- : cased
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注記
Content Type: text (rdacontent), Media Type: unmediated (rdamedia), Carrier Type: volume (rdacarrier)
Includes bibliographical references and index
Summary:"Practical Obstacles to the Avoidance of Double Taxation in Europe brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries. Key Features: - In-depth analysis of practical issues - Review of relevant court rulings and statutes - Authoritative overview of up-to-date discussions on the topic - Introduction to the topic from a national and European perspective - Coverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanisms A fundamental guide for tax advisers and legal practitioners, this book highlights the general obstacles for the avoidance of double taxation, so that taxpayers can structure their investments to mitigate double taxation. This book will be widely welcomed by tax professionals and will also be of interest to academics and s
