search query: @indexterm INCOMES / total: 594
reference: 296 / 594
| Author: | Hinnekens, Luc |
| Title: | Non-discrimination in EC Income tax law: Painting in the colours of a chameleon-like principle |
| Journal: | European Taxation
1996 : SEP, VOL. 36:9, p. 286-303 |
| Index terms: | COMPANIES INCOMES EUROPEAN UNION DISCRIMINATION |
| Language: | eng |
| Abstract: | EC Treaty's conferences on direct taxation are almost inevitably about non-discrimination which is the principal touchstone of the compatibility of Member States' income tax laws and treaties with primary community law. European Court of Justice (or ECJ) has an important role in setting principle(s) for non-discrimination in EU taxation. There are several configurations of taxation presented in the article with some concluding remarks. |
SCIMA