商品簡介
Authors Terra (tax law, Universities of Amsterdam, the Netherlands) and Wattel (Advocate General, Supreme Court of the Netherlands, and European Union tax law, U. of Amsterdam) provide a sixth edition of their abridged student edition text on European tax law. Topics include general EU law concepts and tax law, excises and energy taxation, individual and corporate income taxation, value added taxes, interest and royalty directives, exit taxes, and cross-border loss relief. A glossary is included. Aspen Publishers is now Wolters Kluwer Law & Business. Annotation c2012 Book News, Inc., Portland, OR (booknews.com)