Immovable property under domestic law, EU Law and tax treaties / edited by Prof. Guglielmo Maisto.

Format:

Book

Language:

English

Subjects (All):

Real property tax--Law and legislation--Congresses.

Real property tax.

International business enterprises--Law and legislation--Congresses.

International business enterprises.

Double taxation--Treaties--Congresses.

Double taxation.

Place of Publication:

IBFD

Contents:

Taxation of immovable property from a civil law perspective / Daniel Gutmann

Taxation of immovable property from a common law perspective / Jonathan Schwarz

Taxation of immovable property : EU law direct tax aspects / Pasquale Pistone

Immovable property under EU VAT law / Andrea Parolini

The relation between tax treaty law and national law in the definition of immovable property under article 6(2) of the OECD model / Michael Lang

Income from immovable property of an enterprise in triangular cases : the relationship between articles 6, 7 and 21 of the OECD model / Nicola Saccardo

The concept of "enterprise" in the context of article 6 and its possible implications / Elena Variychuk

The evolution of article 6 of the OECD model with respect to income from agriculture, forestry and mining / Jacques Sasseville

Australia / Alex Evans

Austria / Jasmin Kollmann and Draga Turic

Belgium / Joke De Bruycker and Emilie Maes

Canada / Geoffrey Loomer

France / Mathieu Daudé

Germany / Stefanie Baur and Sophia Piotrowski

Italy / Michele Gusmeroli and Paolo Ruggi

Netherlands / Lonneke van Moorselaar

Spain / Eva Aliaga Agulló and Juan Benito Gallego López

United Kingdom / Justin Hamer

United States / Monica Gianni.

ISBN:

90-8722-328-5