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Description of the Book

This book is a practical guide addressing the complex, and not always understood, issue of direct taxation in the European Union.

European tax practice demands a constantly renewed understanding of European Union tax provisions and how they are applied. Practitioners working with European taxation must master the further complexity introduced by the interplay among Community law, ECJ cases and national law implementation.

When a business engages in a cross-border transaction, tax rules are major challenges to successful implementation. European Union Direct Taxes helps you navigate the complexities unique to these international deals. This invaluable guide focuses on the european tax aspects of the european legislation to provide you with the information you need to make cross-border transactions under a variety of circumstances in the European markets.

This book presents a comprehensive, accessible introduction to the various aspects of european tax law while addressing its interrelationship with european politics. Presents well-organized, balanced coverage of all aspects of european union direct taxes.

This essential book provides quick access to the european tax information you need, and, as much as possible, reduces the effort required to compare the rules that apply to your  jurisdiction with the rules that apply in an European level. In some cases, it contains detailed information about how the tax authorities in each country apply the european rules.

The book main topics are:
» EU Company Taxation
» Tax Trends in the European Union
» Tax Developments
» Taxes on Capital
» EU Parent Subsidiary Directive
» EU Merger Directive
» Interest and Royalties Directive
» European Union Savings Directive
» The European Company
» Discriminatory tax treatment
» European Co-operative Society
» EU Exit Taxes
» Cross-border Investments and losses
» Transfer pricing in the EU
» Double taxation Treaties
» Inheritance Tax

European Union Direct Taxes offers tax planners a foundation of information that they need when involved in european direct taxes. It also covers many of the finer points of the broader tax issues that arise during planning about apply the european directives. Many will find this valuable reference to be an indispensable desktop tool in their effort to gain a deeper understanding of the global tax environment.

Unraveling the layers of complexity surrounding the formulation of european directives, this book enables you to implement sound tax policies in order to reduce the overall cost of non compling with the local tax legislation.

European Union Direct Taxes offers easy-to-understand advice on every aspect of european direct tax: from tax on savings and capital to inheritance tax. This up-to-date guide will also will help readers stay on top of changing policies and fulfil their legal obligations.

This book represents an authoritative new approach to the study of European tax law, and is essential reading for anyone studying or practising EU law and its diverse impact on the national legal systems, businesses, and European citizens.

The future of the European Union is now on the agenda. European Union law is in a phase of transformation, affecting national legal systems, various levels of government, organisations, interest groups and citizens in a fundamental way.

About the author
Salvador Trinxet Llorca is an International tax adviser, Professor of International Tax Law and a collaborator of IESE Business School, University of Navarra. He has worked in the European Parliament and has been speaker in the London Chamber of Commerce and other Chambers. He also has been writing professionally about International and European tax law. Salvador is the Editor of Legal Magazine and provides assistance to organizations, companies and private persons to help them to fully benefit from their rights under EU law.