Lang et al (Eds)
Introduction to European Tax Law on Direct Taxation
7. Aufl. 2022
ISBN: 978-3-7073-4655-8
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Dokumentvorschau
Introduction to European Tax Law on Direct Taxation (7. 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 I | 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) |
ATAD III | Directive as regards shell entities (Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU) |
BEFIT | Business in Europe: Framework for Income Taxation |
BEPS | Base Erosion and Profit Shifting |
BIT | Bilateral Investment Treaty |
Bulletin | Bulletin for International Taxation |
CbC reports | Country-by-Country reports |
CbC MCAA | Multilateral Competent Authority Agreement on the Exchange of CbC reports |
CCN | Common Communication Network |
CCTB | Common Corporate Tax Base |
CCCTB | Common Consolidated Corporate Tax Base |
CEN | Capital Export Neutrality |
Cf | Confer (compare) |
CFC | Controlled Foreign Corporation |
CFE | Confédération Fiscale Européenne |
CFR | European Charter on Fundamental Rights |
CFT | Combating the Financing of Terrorism |
CIN | Capital Import Neutrality |
CJEU | Court of Justice of the Europ... |