Taxation of cross-border incone, harmonization, and tax neutrality under european community law : an institutional approach / Klaus Vogel; comente. Johan Brands and Kees Van Raad

; pref. Sijbren Cnossen

Vogel, Klaus; Cnossen, Sijbren, pref.; Brands, Johan , coment.; Van Raad, Kees , coment.

The Netherlands: Kluwer Law and Taxation Publishers, 1994

50 p. ; 24 cm

90-6544-803-9

- Taxation of cross- border incone;
- Trade off between subsidiarity and neutrality;
- The meaning of non discrimination.

Tributação; Direito comunitário europeu

336.22

1994