000 02654cam a2200409 a 4500
005 20250918191510.0
008 130618s2012 ne a bm 001 0 eng
020 _a9789041140418 (hd. bd. : alk. paper)
_cRM877.80
020 _a9041140417 (hd. bd.)
039 9 _a201401070911
_badnan
_c201311281157
_dmasrul
_y06-18-2013
_zsa'diah
040 _aOHX
_beng
_cOHX
_dOCLCQ
_dOCLCO
_dYDXCP
_dBTCTA
_dERASA
_dCU-L
_dCDX
_dBWX
_dDLC
_dUKM
042 _alccopycat
043 _ae------
090 _aC47.17KJE.S634 2
090 _aC47.17KJE
_b.S634 2
100 1 _aSmit, D. S.
_q(Daniel S.)
245 1 0 _aEU freedoms, non-EU countries and company taxation /
_cDaniel Smit.
260 _aAlphen aan den Rijn, The Netherlands :
_bKluwer Law International,
_cc2012.
300 _axxxii, 898 p. :
_bill. ;
_c25 cm.
490 1 _aEUCOTAX series on European taxation ;
_vv. 36
502 _aThesis (doctoral)--Universiteit van Tilburg.
504 _aIncludes bibliographical references (p. [835]-870) and index.
505 0 _aResearch question, scope and methodology -- The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment -- The notion of'third countries' under freedom of investment -- Relevant positive integration between member states and between member states and third countries -- Relevant negative integration between member states -- Freedom of investment between the member states and third countries : Access -- Freedom of investment between the member states and third countries : Discrimination and justification grounds -- Freedom of investment between the member states and third countries : The temporal scope -- Freedom of investment and indirectly held third-country investments in the field of corporate income taxation -- Recommendations for concerted legislative action -- Summary and conclusions.
650 0 _aCorporations
_xTaxation
_xLaw and legislation
_zEuropean Union countries.
650 0 _aInternational business enterprises
_xTaxation
_xLaw and legislation
_zEuropean Union countries.
650 0 _aInvestments, Foreign
_xTaxation
_xLaw and legislation
_zEuropean Union countries.
650 0 _aIntergovernmental tax relations
_zEuropean Union countries.
830 0 _aEucotax series on European taxation ;
_vv. 36.
856 4 1 _3Table of contents only
_uhttp://www.loc.gov/catdir/toc/fy13pdf01/2012471093.html
907 _a.b15664582
_b2019-11-12
_c2019-11-12
942 _c01
_n0
_kC47.17KJE.S634 2
914 _avtls003533080
990 _amab
991 _aFakulti Undang-Undang
998 _au
_b2013-05-06
_cm
_da
_feng
_gne
_y0
_z.b15664582
999 _c549151
_d549151