000			02579cam a2200313 a 4500
999			_c30358 _d30358
001			16877344
003			OSt
005			20210528142304.0
008			110718s2011 ne a b 101 0 eng
010			_a 2011290374
020			_a9789041135254 (hbk. : alk. paper)
020			_a9041135251 (hbk. : alk. paper)
040			_aDLC _cDLC _dDLC
042			_apcc
043			_ae------
050	0	0	_aKJE7114.A8 _bD68 2011
245	0	0	_aDouble taxation within the European Union / _cedited by Alexander Rust.
260			_aAlphen aan den Rijn : _bKluwer Law International ; _aFrederick, MD : _bSold and distributed in North, Central and South America by Aspen Publishers, _cc2011.
300			_axiv, 233 p. : _bill. ; _c25 cm.
490	0		_aInternational tax conferences of the University of Luxembourg ; _vvol. 1
504			_aIncludes bibliographical references and index.
505			_aTABLE OF CONTENTS: Preface and Acknowledgment; Chapter 1 Double Taxation Alexander Rust; Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments Olivier Remacle & Samantha Nonnenkamp; Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions Stefan Braum; Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law Hanno Kube; Chapter 5 Double Tax Agreements: Between EU Law and Public International Law Herwig Hofmann; Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis Ekkehart Reimer; Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence Georg Kofler; Chapter 8 How European Law Could Solve Double Taxation Alexander Rust; Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?—Comments on Profs. Kofler and Rust's Analysis Peter J. Wattel; Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis Servaas van Thiel; Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone; Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules? Roland Ismer; Index..
650		0	_aDouble taxation _zEuropean Union countries _vCongresses.
700	1		_aRust, Alexander.
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/fy12pdf01/2011290374.html
906			_a7 _bcbc _corigres _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK