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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Dokumentvorschau
Introduction to European Tax Law on Direct Taxation (8. Auflage)
S. XIIIList 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 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... |