Michael Lang

This book analyzes selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions and deductions) by examining the most prominent and recent judgments of the CJEU. Experts from all over the world have provided their input.

This book analyzes selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions and deductions) by examining the most prominent and recent judgments of the CJEU. Experts from all over the world have provided their input.

This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts.

This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts.

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided in 2017 around the world.

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided in 2017 around the world.

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided in 2017 around the world.

This book provides the most important issues and recent developments related to transfer pricing treatment of intangibles. Based on the outcomes of the WU Transfer Pricing Symposium it contains the opinions of representatives of tax administrations, multinationals and tax advisories.

This book provides the most important issues and recent developments related to transfer pricing treatment of intangibles. Based on the outcomes of the WU Transfer Pricing Symposium it contains the opinions of representatives of tax administrations, multinationals and tax advisories.

This book provides the most important issues and recent developments related to transfer pricing treatment of intangibles. Based on the outcomes of the WU Transfer Pricing Symposium it contains the opinions of representatives of tax administrations, multinationals and tax advisories.

Zur Lösung der Fragen bei der Unternehmensbewertung braucht es Rechtskenntnis und Rechtskönnen: Der Tagungsband zu den Wiener Bilanzrechtsragen 2018 vereint beides und bietet Diskussionen, Dialoge und Lösungen zum Thema „Wertmaßstäbe“.

Whether student, international tax specialist or european law specialist: „Introduction to European Tax Law on Direct Taxation” is a concise guide to gain basic knowledge of European tax law. The fithth edition has updated all chapters and includes a new chapter on the anti-tax avoidance directive and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive.

Whether student, international tax specialist or european law specialist: „Introduction to European Tax Law on Direct Taxation” is a concise guide to gain basic knowledge of European tax law. The fithth edition has updated all chapters and includes a new chapter on the anti-tax avoidance directive and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive.

This book analyzes selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the CJEU. Experts from all over the world have provided their input.

This book analyzes selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the CJEU. Experts from all over the world have provided their input.

This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts.

Anwendung und Auslegung der MLI: erstmals umfassend dargestellt

Beps, MLI und das Update zum OECD-Musterabkommen 2017 verändern das DBA-Recht nachhaltig. Verfasst von einem Autorenteam aus Beratungspraxis, Wissenschaft und Finanzverwaltung zeigt Ihnen dieses Buch, welche Auswirkungen das MLI auf das österreichische DBA-Netz hat und was bei der Anwendung und Auslegung zu beachten ist.