Kasper Dziurdz/Christoph Marchgraber
Non-Discrimination in European and Tax Treaty Law
1. Aufl. 2015
ISBN: 978-3-7073-3360-2
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Non-Discrimination in European and Tax Treaty Law (1. Auflage)
S. XVList of Abbreviations
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ACT | Advance Corporation Tax |
AG | Advocate General |
Art. | Article |
ATP | Aggressive Tax Planning |
BEPS | Base Erosion and Profit Shifting |
BIAC | Business and Industry Advisory Committee to the OECD |
BV | Besloten Vennootschap |
CCCTB | Common Consolidated Corporate Tax Base |
CEN | Capital Export Neutrality |
Cf. | Compare for |
CFC | Controlled Foreign Corporation |
CIN | Capital Import Neutrality |
CIT | Corporate Income Tax |
CoE | Council of Europe |
CTB | Central Tax Board |
DTA | Double Taxation Agreement |
DTC(s) | Double Tax Convention(s) |
DTT | Double Tax Treaty |
e.g. | for example |
EC | European Community/Communities |
ECJ | European Court of Justice |
ECOFIN | Economic and Financial Affairs Council |
ed(s). | editor(s) |
EEA | European Economic Area |
EEC | European Economic Community |
EESC | European Economic and Social Committee |
EFTA | European Free Trade Association |
EG | Europäische Gemeinschaft |
S. XVIEOI | Exchange of Information |
EStAL | European State Aid Law Quarterly |
EU | European Union |
EuGH | Europäischer Gerichtshof (ECJ) |
EUR | Euro (currency) |
FID | Foreign Income Dividend Regime |
FIF | Foreign Investment Funds |
FN | footnote |
GAAR | General anti-avoidance rules |
GATS | General Agreement on Trade and Services |
GATT | General Agreement on Tariffs and Trade |
GST | Goods and Services Tax |
HMRC | Her Majesty’s Revenue and Customs (UK) |
i.e. | id est/that... |