Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer/Alexander Rust/Georg Kofler/Karoline Spies
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
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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 | Deutsches ... |