Towards a more comprehensive examination of the compatibility of indirect taxes with the internal market
Article Abstract:
The European Court of Justice (ECJ), under provisions of the EC Treaty on freedom of movement, has been given the power to examine several kinds of indirect taxes, as well as tax arrangements. There have been judgments suggesting that the ECJ recognizes that this practice is not tenable, and that the application of the restriction test is limited, but the analysis given argues otherwise.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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US tax scene
Article Abstract:
Details of regulations issued by US Internal Revenue Service and Treasury on withholding and reporting of tax on payments to financial institutions are presented. Changes in rules on disclosure of treaty-based return positions and those by 2004 American Jobs Creation act are also presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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US tax scene
Article Abstract:
The United States law regarding non-economic currency gains and losses is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
User Contributions:
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