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Introduction to European Tax Law on Direct Taxation

6. Aufl. 2020

ISBN: 978-3-7073-4281-9

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Dokumentvorschau
Introduction to European Tax Law on Direct Taxation (6. Auflage)

S. XIList of Abbreviations


Tabelle in neuem Fenster öffnen
AEoI
Automatic Exchange of Information
AGI
Allowance for Growth and Investment
AML
Anti-Money Laundering
APA
Advance Pricing Agreement
Art. or Arts.
Article or Articles
ATAD
Anti-Tax Avoidance Directive (Council Directive 2016/1164)
ATAD II
Directive as regards hybrid mismatches with third countries (Council Directive 2017/952 amending Directive (EU) 2016/1164)
BB
Betriebsberater
BEPS
Base Erosion and Profit Shifting
Bulletin
Bulletin for International Taxation
CbC reports
Country-by-Country reports
CbC MCAA
Multilateral Competent Authority Agreement on the Exchange of CbC reports
CCTB
Common Corporate Tax Base
CCCTB
Common Consolidated Corporate Tax Base
CFC
Controlled Foreign Corporation
CFR
European Charter on Fundamental Rights
CFT
Combating the Financing of Terrorism
CJEU
Court of Justice of the European Union
CLO
Central Liaison Office
CMLR
Common Market Law Review
COM
European Commission (formerly Commission of the European Communities)
Council
Council of the European Union
CRS
Common Reporting Standard
DAC
Council Directive 2011/16/EU
DAC 2
Directive 2014/107/EU
DAC 3
Directive 2015/2376/EU
DAC 5
Directive 2016/2258/EU
DB
Der Betrieb
S. XIIDispute Resolution Directive
Council Directive (EU) 2017/1852
DStR
Deutsche...

Introduction to European Tax Law on Direct Taxation

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