Description
Book SynopsisTrade Review‘With his latest publication, Florian does not disappoint. In addition to a comprehensive summary of the evolution of withholding taxes in the EU, Florian provides a clear and concise summary of the issues taxpayers may face today and what tomorrow might hold. He provides very valuable and practical insights to assist with understanding and navigating the current landscape of withholding taxes.’ -- Linda Pfatteicher, Dentons, US
‘A remarkable and timely book by an author who knows international tax law inside-out. This book is further proof that Prof. dr. Florian Haase not only knows the history and theory of international tax law, but also understands its practical, cross-border impact for tax authorities and taxpayers alike. A must-read for everyone working in the field of international tax.’ -- Paulus Merks, International Tax Partner, HVK Stevens, the Netherlands
Table of ContentsContents: Preface Table of cases Table of legislation 1 A Brief History of withholding taxes 2 Justification of withholding taxes and general issues 3 Technical and procedural aspects 4 Withholding taxes and tax treaty law 5 Withholding taxes and EU law 6 Future perspectives for withholding taxes 7 Selected EU Member States reviews
