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Title Essays on international taxation : to Sidney I. Roberts, with esteem and affection from the participating authors and the partners of Roberts & Holland / edited by Herbert H. Alpert and Kees van Raad.

Published Deventer ; Boston : Kluwer Law and Taxation Publishers, 1993.


Location Call No. Status
 UniM Law ST 5  KM 336.5 ESSA    ASK AT DESK
Physical description xxii, 444 pages ; 25 cm.
Series Series on international taxation ; 15.
Series on international taxation ; no. 15.
Bibliography "Bibliography of writings by Sidney I. Roberts": pages 439-444.
Includes bibliographical references.
Summary This book is to serve as a textbook for students of Tax Law and/or of European Law, & as a reference book for tax or Community Law practitioners. In about 450 pages it offers a survey or the tax implications of European integration, & a discussion of the Community tax rules in force & pending. Roughly, the contents may be divided into five main themes: national tax consequences of primary Community Law (Community loyalty; non-discrimination; 'the four' freedoms'; external tax relations; case law of the European Court); Community tax harmonisation policy (the ABC-, Van den Tempel-, Neumark-, Derringer-, & Ruding Reports; the White Paper; the Maastricht Treaty; Subsidiarity; survey of the national systems of company taxation; tax competition ; future developments); current & pending secondary Community Law concerning indirect taxes (Value Added Tax, Customs & Excises, Capital Duty, Eco-Taxes); current & pending secondary Community Law concerning direct taxes (Parent/subsidiary & Merger Directives; Arbitration Convention; proposed Directives on interest & royalties & on loss compensation); Exchange of information between national tax administrations. In annexes, the texts of the relevant secondary Community legislation, pending as well as in force, are included.
Other author Alpert, Herbert H.
Raad, C. van (Cornelis), 1946-
Roberts, Sidney I.
Subject Double taxation.
Conflict of laws -- Taxation.
ISBN 9065447814