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The Resource Double (non-)taxation and EU law

Double (non-)taxation and EU law

Label
Double (non-)taxation and EU law
Title
Double (non-)taxation and EU law
Creator
Subject
Language
eng
Summary
Everywhere, new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: - locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; - hybrid mismatch arrangements as a prime example of double non-taxation; - political efforts undertaken within the EU in order to address double taxation and double non-taxation; - double non-taxation in the European VAT system; - the convergence of the fundamental freedoms and the State aid rules; - the European Cout of Justice's (ECJ's) dilemma with regard to juridical double taxation; - the deviating approach with regard to economic double taxation; - the potential impact of the ECJ's case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future
http://library.link/vocab/creatorName
Marchgraber, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax series on European taxation
Series volume
volume 57
http://library.link/vocab/subjectName
  • double non-taxation
  • double taxation
  • EU law
  • fundamental freedoms
  • State aid
  • domestic tax law
  • hybrid mismatch
  • VAT
  • ECJ case law
Label
Double (non-)taxation and EU law
Instantiates
Publication
Extent
xvi, 445 p.
Isbn
9789041194114
Isbn Type
(e-Book)
Label
Double (non-)taxation and EU law
Publication
Extent
xvi, 445 p.
Isbn
9789041194114
Isbn Type
(e-Book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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