Suchergebnisse

This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2014, provides a thorough analysis of the taxation of immovable properties. 0The analysis starts from a survey of the concept of immovable property in common and civil law jurisdictions and then considers how different approaches affected the taxation of income deriving therefrom. 0EU tax law issues are then taken into consideration, both from an income tax and VAT viewpoint. In particular, the income tax analysis provides an extensive examination of how taxation of immovable property applied by EU Member States may affect fundamental freedoms

The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law.