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The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?

• Authors : Petkova, Kunka¹ (AUTHOR); Weichenrieder, Alfons J.² (AUTHOR)

• Source: Empirica. Aug2020, Vol. 47 Issue 3, p579-610. 32p.

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WEALTH TAX WITHIN EUROPE IN THE CONTEXT OF A POSSIBLE IMPLEMENTATION IN ROMANIA -- THE EXISTING WEALTH TAX AND ITS DECLINE IN EUROPE.

• Authors : RISTEA, LUMINIŢA^1,2 ; TRANDAFIR, ADINA³

• Source: Annals of the University of Petrosani Economics. 2010, Vol. 10 Issue 2, p299-306. 8p. 1 Chart.

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Direct taxation--whither in the single market of 1992?

• Authors : Bentley, Philip

• Source: Brigham Young University Law Review. 1990, Vol. 1990 Issue 4, p1339. 33p.

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Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment.

• Authors : Borselli, Fabrizio¹ ; Buoncornpagni, Alessandro¹ ; Manestra, Stefano¹

• Source: European Taxation. Oct2010, Vol. 50 Issue 10, p457-464. 8p. 1 Chart, 1 Graph.

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Partnerships and Other Hybrid Entities and the EC Corporate Direct Tax Directives.

• Authors : Russo, Raffaele¹

• Source: European Taxation. Oct2006, Vol. 46 Issue 10, p478-486. 9p. 7 Diagrams.

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EU Update.

• Source: European Taxation. Sep/Oct2011, Vol. 51 Issue 9/10, pEU:29-EU:32. 4p.

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Relocation and Taxation: the European Court of Justice Disallows the French Rule of Direct Taxation of Unrealised Gains – Commentary on the ECJ’s Decision in Hughes de Lasteyrie du Saillant –.

• Authors : Parleani, Gilbert¹

• Source: European Company & Financial Law Review. Oct2004, Vol. 1 Issue 3, p379-389. 11p.

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The ECJ at the Crossroads: Balancing Tax Sovereignty against the Imperatives of the Single Market.

• Authors : Vanistendael, Frans¹

• Source: European Taxation. Sep2006, Vol. 46 Issue 9, p413-442. 9p.

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Direct Taxation and State Aid: Recent Developments Concerning the Notion of Selectivity.

• Authors : Quigley, Conor¹

• Source: Intertax, International Tax Review. Feb2012, Vol. 40 Issue 2, p112-119. 8p.

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National Tax Sovereignty and EC Fundamental Freedoms: The Impact of Tax Obstacles on the Internal Market.

• Authors : Carril, María Cruz Barreiro¹

• Source: Intertax, International Tax Review. Feb2010, Vol. 38 Issue 2, p105-113. 9p.

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