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Lang et al (Eds)

Introduction to European Tax Law on Direct Taxation

8. Aufl. 2024

ISBN: 978-3-7143-0399-5

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Introduction to European Tax Law on Direct Taxation (8. Auflage)

S. XIIIList 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)
BB
Betriebsberater
BEFIT
Business in Europe: Framework for Income Taxation (Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT), COM/2023/532 final – 2023/0321 (CNS))
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
CFC
Controlled Foreign Corporation
CFE
Confédération Fiscale Européenne
CFR
Europ...

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