Search Results for: Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital

This study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation

Free movement of capital is at the heart of the Single Market and is one of its “four freedoms”. It enables integrated, open, competitive and efficient Euro

This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted an

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member Stat

In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Man