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  • Search: subject:"freedom to provide services"
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Year of publication
Subject
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freedom to provide services 2 BEPS 1 Community law 1 Court of Justice of the EU 1 EU countries 1 EU tax law 1 EU-Recht 1 EU-Staaten 1 EU-Steuerrecht 1 European Union 1 Freedom 1 Freedom to provide services 1 Freiheit 1 Home country control 1 IP boxes 1 Insurance companies 1 OECD countries 1 OECD-Staaten 1 Right of establishment 1 Steuerwettbewerb 1 Tax competition 1 The Single European passport 1 discrimination 1 freedom of establishment 1 internal market 1 market access 1 non-discriminatory restrictions 1 services 1 state aid 1 tax competition 1
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Online availability
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Free 3
Type of publication
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Book / Working Paper 2 Article 1
Type of publication (narrower categories)
All
Arbeitspapier 1 Graue Literatur 1 Non-commercial literature 1 Working Paper 1
Language
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Undetermined 2 English 1
Author
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Darie, Cristina-Alexandra 1 Postnikova, Elena 1 Sanz-Gómez, Rafael 1
Institution
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National Research University Higher School of Economics 1
Published in...
All
HSE Working papers 1 Romanian Economic Journal 1 WU international taxation research paper series : research papers 1
Source
All
RePEc 2 ECONIS (ZBW) 1
Showing 1 - 3 of 3
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The OECD's nexus approach to IP boxes : a European Union law perspective
Sanz-Gómez, Rafael - 2015
IP boxes or patent boxes can be introduced so as to promote research and development (R&D) activities or attract mobile IP assets, but they can also cause harmful tax competition. Action 5 of BEPS project has analysed this problem and proposes the application of a ‘nexus approach’ that...
Persistent link: https://www.econbiz.de/10011334026
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The scope of the freedom to provide services: prohibited restrictions
Postnikova, Elena - National Research University Higher School of Economics - 2013
The freedom to provide services is one of the four fundamental freedoms of the European Union (EU) internal market … of the freedom to provide services and of other freedoms. This study also investigates the correlation between EU and …
Persistent link: https://www.econbiz.de/10010720499
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Cover Image
Libera prestare a serviciilor si dreptul de stabilire a societatilor de asigurari
Darie, Cristina-Alexandra - In: Romanian Economic Journal 13 (2010) 35, pp. 175-190
establishment and freedom to provide services, transpose the European law provisions in the field and determine the conditions … carry out insurance or reinsurance activity in another member state, under the right of establishment and freedom to provide … services. The right of establishment of an insurer can be done either by setting up principally by transfer of the principal …
Persistent link: https://www.econbiz.de/10008467402
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