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The Resource Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation

Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation

Label
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Title
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Contributor
Subject
Language
eng
Summary
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 provides a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: - the development of the EU Strategy towards Aggressive Tax Planning; - recent tax-related jurisprudence of the European Court of Justice; - the Anti-Tax Avoidance Directive; - tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; - Code of Conduct for business taxation; - automatic exchange of information; - country-by-country reporting; - arbitration in tax matters; - external strategy for effective taxation regarding non-EU countries; - competition and state aid developments in direct taxation; - the Common Consolidated Tax Base; and - digital significant presence and permanent establishment
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Almudí Cid, J.M
  • Ferreras Gutiérrez, J.A
Series statement
Eucotax series on European taxation
Series volume
volume 61
http://library.link/vocab/subjectName
  • tax avoidance
  • anti-avoidance
  • transparency
  • base erosion
  • BEPS
  • direct tax
  • aggressive tax planning
  • ECJ case law
  • ATAD
  • tax treaty
  • third countries (EU)
  • Code of Conduct
  • TRACE Project (OECD)
  • mandatory disclosure
  • automatic exchange of information
  • CbCR
  • arbitration
  • tax competition
  • harmful tax competition
  • State aid
  • CCCTB
  • digital economy
  • PE
  • exit tax
  • fundamental freedoms
  • significant digital presence
Label
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Instantiates
Publication
Contents
  • Chapter 1: BEPS, ATAP and the new tax dialogue : a transatlantic competition?
  • Avi-Yonah, R.S.
  • Mazzoni, G.
  • ; p. 1-36
  • Chapter 2: The European Union, the state competence in tax matters and abuse of the EU freedoms
  • Marín Benítez, G.
  • ; p. 39-60
  • Chapter 3: The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime
  • Sánchez López,A.
  • Benéitez Régil, P.
  • Arribas Plaza,D.
  • ; p. 61-79
  • Chapter 4: The BEPS project in the European Union : working up the ATAP package
  • Poza, R.
  • ; p. 81-97
  • Chapter 5: The scope of the directive and the principle of subsidiarity
  • Fayos Cobos, F.
  • ; p. 101-111
  • Chapter 6: The general anti-abuse rule of the Anti-Tax Avoidance Directive
  • Báez Moreno, A.
  • Zornoza Pérez, J.J.
  • ; p. 113-143
  • Chapter 7: Interest limitation rule
  • Parejo, B.
  • ; p. 145-157
  • Chapter 8: Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective
  • Almudí Cid, J.M.
  • ; p. 159-172
  • Chapter 9: Hybrid mismatch arrangements
  • López Ribas, S.
  • ; p. 173-190
  • Chapter 10: Exit taxes: one size should not fit all
  • Hernández González-Barreda, P.A.
  • ; p. 191-226
  • Chapter 11: The switch-over clause in the 2016 proposal for an Anti-Tax Avoidance Directive
  • Martínez Laguna, F.D.
  • Vega Borrego, F.A.
  • ; p. 227-244
  • Chapter 12: Administrative cooperation in the recovery of claims : Directive 2010/24/EU - a Spanish approach
  • Cobos Gómez, J.M.
  • ; p. 247-277
  • Chapter 13: Combating tax avoidance in the European Union : harmonization and cooperation in direct taxation
  • Musilek Álvarez, A.
  • ; p. 279-299
  • Chapter 14: Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings
  • Maldonado García-Verdugo, A.
  • ; p. 301-313
  • Chapter 15: Country by country reporting
  • Mar Barreno Asensio, M. del
  • ; p. 315-324
  • Chapter 16: Mandatory disclosure rules for tax planning schemes and automatic exchange
  • Ferreras Gutiérrez, J.A.
  • ; p. 325-338
  • Chapter 17: The new tax dispute resolution mechanisms in the European Union : the 'Arbitration Directive'
  • Mas Hernández, J.
  • ; p. 339-351
  • Chapter 18: Code of Conduct on withholding tax and the OECD TRACE system
  • Doldán Varela, J.
  • Martos Belmonte, P.
  • ; p. 353-368
  • Chapter 19: Elimination of double taxation in the European Union : former article 293 TEEC, EU competences and controversial aspects of the Arbitration Directive
  • Navarro Ibarrola, A.
  • ; p. 369-390
  • Chapter 20: The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law
  • Leonard, B.
  • ; p. 393-406
  • Chapter 21: 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
  • Traversa, E. (Edoardo)
  • Zubimendi, A.
  • ; p. 407-428
  • Chapter 22: The EU list of non-cooperative jurisdictions for tax purposes
  • Santaella Vallejo, M.
  • ; p. 429-446
  • Chapter 23: The revision of the Code of Conduct for business taxation
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • ; p. 449-465
  • Chapter 24: Application of the State aid regime to tax rulings
  • Pastoriza Vázquez, J.S.
  • ; p. 467-482
  • Chapter 25: The Commission's State aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union
  • Allevato, G.
  • ; p. 483-495
  • Chapter 26: 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
  • Barreiro Carril, M.C.
  • ; p. 497-518
  • Chapter 27: Case law of the Court of Justice of the European Union : a reflection for the future
  • Rodríguez Ruiz de Alda, E.
  • ; p. 521-539
  • Chapter 28: Study of the proposal for a Council directive on a Common Corporate Tax Base
  • Tapia Tejedor, E.
  • ; p. 541-557
  • Chapter 29: A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis
  • Escribano, E.
  • ; p. 559-599
Extent
xxxix, 605 p.
Isbn
9789403501512
Isbn Type
(web-pdf)
Label
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Publication
Contents
  • Chapter 1: BEPS, ATAP and the new tax dialogue : a transatlantic competition?
  • Avi-Yonah, R.S.
  • Mazzoni, G.
  • ; p. 1-36
  • Chapter 2: The European Union, the state competence in tax matters and abuse of the EU freedoms
  • Marín Benítez, G.
  • ; p. 39-60
  • Chapter 3: The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime
  • Sánchez López,A.
  • Benéitez Régil, P.
  • Arribas Plaza,D.
  • ; p. 61-79
  • Chapter 4: The BEPS project in the European Union : working up the ATAP package
  • Poza, R.
  • ; p. 81-97
  • Chapter 5: The scope of the directive and the principle of subsidiarity
  • Fayos Cobos, F.
  • ; p. 101-111
  • Chapter 6: The general anti-abuse rule of the Anti-Tax Avoidance Directive
  • Báez Moreno, A.
  • Zornoza Pérez, J.J.
  • ; p. 113-143
  • Chapter 7: Interest limitation rule
  • Parejo, B.
  • ; p. 145-157
  • Chapter 8: Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective
  • Almudí Cid, J.M.
  • ; p. 159-172
  • Chapter 9: Hybrid mismatch arrangements
  • López Ribas, S.
  • ; p. 173-190
  • Chapter 10: Exit taxes: one size should not fit all
  • Hernández González-Barreda, P.A.
  • ; p. 191-226
  • Chapter 11: The switch-over clause in the 2016 proposal for an Anti-Tax Avoidance Directive
  • Martínez Laguna, F.D.
  • Vega Borrego, F.A.
  • ; p. 227-244
  • Chapter 12: Administrative cooperation in the recovery of claims : Directive 2010/24/EU - a Spanish approach
  • Cobos Gómez, J.M.
  • ; p. 247-277
  • Chapter 13: Combating tax avoidance in the European Union : harmonization and cooperation in direct taxation
  • Musilek Álvarez, A.
  • ; p. 279-299
  • Chapter 14: Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings
  • Maldonado García-Verdugo, A.
  • ; p. 301-313
  • Chapter 15: Country by country reporting
  • Mar Barreno Asensio, M. del
  • ; p. 315-324
  • Chapter 16: Mandatory disclosure rules for tax planning schemes and automatic exchange
  • Ferreras Gutiérrez, J.A.
  • ; p. 325-338
  • Chapter 17: The new tax dispute resolution mechanisms in the European Union : the 'Arbitration Directive'
  • Mas Hernández, J.
  • ; p. 339-351
  • Chapter 18: Code of Conduct on withholding tax and the OECD TRACE system
  • Doldán Varela, J.
  • Martos Belmonte, P.
  • ; p. 353-368
  • Chapter 19: Elimination of double taxation in the European Union : former article 293 TEEC, EU competences and controversial aspects of the Arbitration Directive
  • Navarro Ibarrola, A.
  • ; p. 369-390
  • Chapter 20: The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law
  • Leonard, B.
  • ; p. 393-406
  • Chapter 21: 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
  • Traversa, E. (Edoardo)
  • Zubimendi, A.
  • ; p. 407-428
  • Chapter 22: The EU list of non-cooperative jurisdictions for tax purposes
  • Santaella Vallejo, M.
  • ; p. 429-446
  • Chapter 23: The revision of the Code of Conduct for business taxation
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • ; p. 449-465
  • Chapter 24: Application of the State aid regime to tax rulings
  • Pastoriza Vázquez, J.S.
  • ; p. 467-482
  • Chapter 25: The Commission's State aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union
  • Allevato, G.
  • ; p. 483-495
  • Chapter 26: 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
  • Barreiro Carril, M.C.
  • ; p. 497-518
  • Chapter 27: Case law of the Court of Justice of the European Union : a reflection for the future
  • Rodríguez Ruiz de Alda, E.
  • ; p. 521-539
  • Chapter 28: Study of the proposal for a Council directive on a Common Corporate Tax Base
  • Tapia Tejedor, E.
  • ; p. 541-557
  • Chapter 29: A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis
  • Escribano, E.
  • ; p. 559-599
Extent
xxxix, 605 p.
Isbn
9789403501512
Isbn Type
(web-pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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