Screen LibraryCombating tax avoidance in the EU : harmonization and cooperation in direct taxation /
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State?s need to rebuild a strong and stable economy after the 200...
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| Group Author: | ; ; |
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| Published: |
Kluwer Law International B.V.,
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| Publisher Address: | Alphen aan den Rijn, The Netherlands : |
| Publication Dates: | [2019] |
| Literature type: | Book |
| Language: | English |
| Series: |
Eucotax series on European taxation ; 61. |
| Subjects: | |
| Summary: |
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State?s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems. |
| Carrier Form: | xxxix, 605 pages ; 25 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9789403501543 9403501545 |
| Index Number: | KJE7128 |
| CLC: | D950.22 |
| Call Number: | D950.22/C729 |
| Contents: |
BEPS, ATAP and the new tax dialogue : a transatlantic competition? / The European Union, the state competence in tax matters and abuse of the EU freedoms / The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime / The BEPS project in the European Union : working up the ATAP package / The scope of the directive and the principles of subsidiarity / The general anti-abuse rule of the anti-tax avoidance directive / Interest limitation rule / Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective / Hybrid mismatch arrangements / Exit taxes : one size should not fit all / The switch-over clause in the 2016 proposal for an anti-tax avoidance directive / Administrative cooperation in the recovery of claims : Directive 2010/24/EU : A Spanish approach / Change of paradigm in administrative cooperation directives : automatic exchange of information / Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings / Country by country reporting / Mandatory disclosure rules for tax planning schemes and automatic exchange / The new tax dispute resolution mechanisms in the European Union : the 'arbitration directive' / Code of conduct on withholding tax and the OECD TRACE system / Elimination of double taxation in the European Union : former Article 293 TEEC, EU competences and controversial aspects of the arbitration directive / The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law / The 2016 communication on the strategy on external action and the external dimension of the EU in tax matters : balancing internal market and tax sovereignty / The EU list of non-cooperative jurisdictions for tax purposes / The revision of the code of conduct for business taxation / Application of the state aid regime to tax rulings / The Commission's state aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union / The difficult relationship between the fundamental freedoms and the nexus approach as a criterion for applying preferential regimes within the European Union : special reference to IP boxes / Case law of the Court of Justice of the European Union : a reflection for the future / Study of the proposal for a council directive on a common corporate tax base / A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis / |