Taxing heated tobacco in Europe and beyond by Philip Gambaccini
By: Gambaccini, Philip
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Material type: 
ArticlePublisher: 2018Subject(s): CIGARRILLOS ELECTRÓNICOS | IMPUESTOS | EUROPA
In:
Tax Notes International v. 92, n. 5, October 29, 2018, p. 507-511Summary: In this article, the author discusses the taxation of heated tobacco products, explaining how the unique characteristics of these products present unique challenges and opportunities for tax authorities, with a focus on the European Union.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/5-3 (Browse shelf) | Available | OP 138-Bis/2018/92/5-3 |
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| OP 138-Bis/2018/92/5 Tax Notes International | OP 138-Bis/2018/92/5-1 Treasury provides welcome relief under Section 965 | OP 138-Bis/2018/92/5-2 Belgian property tax successfully challenged before the CJEU | OP 138-Bis/2018/92/5-3 Taxing heated tobacco in Europe and beyond | OP 138-Bis/2018/92/6 Tax Notes International | OP 138-Bis/2018/92/6-1 U. S. tax review | OP 138-Bis/2018/92/6-2 Thoughts on the compatibility of LOB clauses and EU law |
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Resumen.
In this article, the author discusses the taxation of heated tobacco products, explaining how the unique characteristics of these products present unique challenges and opportunities for tax authorities, with a focus on the European Union.
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