{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD09705951.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD09705951#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD09705951.json"},"dc:title":[{"@value":"Double taxation in Europe : a practical guide to obstacles and avoidance measures"}],"dc:creator":"Florian Hasse","dc:publisher":[{"@value":"Edward Elgar Publishing"}],"dcterms:extent":"xlviii, 490 pages","cinii:size":"24 cm","dc:language":"eng","dc:date":"2024","cinii:ncid":"BD09705951","cinii:ownerCount":"2","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Hasse, Florian"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA004468","@type":"foaf:Organization","foaf:name":"東北学院大学 中央図書館","rdfs:seeAlso":{"@id":"https://www.lib.tohoku-gakuin.ac.jp/opac/opac_openurl/?ncid=BD09705951"}},{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BD09705951"}}],"bibo:lccn":["2024942914"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2024942914"}],"prism:publicationDate":["[2024]"],"cinii:note":["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"],"dc:subject":["LCC:KJC7114","DC23:343.40526"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Double+taxation+--+Europe","dc:title":"Double taxation -- Europe"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB22612850#entity","dc:title":"Elgar tax law and practice series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781035327997","dc:title":": cased"}]}]}