Taxation of shipping and air transport in domestic law, EU law and tax treaties

Guglielmo Maisto

Risultato della ricerca: LibroBook

Abstract

Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes.
Lingua originaleEnglish
EditoreIBFD PUBLICATIONS BV
Numero di pagine732
ISBN (stampa)978-90-8722-403-5
Stato di pubblicazionePubblicato - 2016

Keywords

  • air transport
  • shipping
  • taxation

Fingerprint Entra nei temi di ricerca di 'Taxation of shipping and air transport in domestic law, EU law and tax treaties'. Insieme formano una fingerprint unica.

Cita questo