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The Resource EU income tax law: issues for the years ahead

EU income tax law: issues for the years ahead

Label
EU income tax law: issues for the years ahead
Title
EU income tax law: issues for the years ahead
Contributor
Subject
Language
eng
Summary
This book is a comprehensive examination of recent and future developments in the area of European tax law. In this book, distinguished authors discuss the implications of the new developments in the abuse of law doctrine of the European Court of Justice, the European Parliament amendments of the CCCTB, the ongoing discussion relating to the Code of Conduct on harmful tax competition and double non-taxation, and the selectivity requirement in State aid cases, including the Paint Graphos and Gibraltar cases. The problems of reverse discrimination are also considered as well as the possibility to neutralize restrictions of free movement, including an analysis of the issue of whether a taxpayer needs an ordinary credit or a full credit to neutralize such restrictions. The question as to under which conditions an exit taxation in the European Union is permissible is also thoroughly examined, followed by an analysis of the dividend withholding tax on EU pension funds and the investment funds saga, including an account of practical experience acquired in Spain and a discussion of the Santander case. Finally, the book contains an in-depth analysis of the difference and/or comparability of the non-discrimination issue in tax treaties and in EU law
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Weber, D. (Dennis)
Series statement
EC and international tax law series
Series volume
Vol. 9
http://library.link/vocab/subjectName
  • EU tax law
  • Parent-Subsidiary Directive
  • abuse of law
  • ECJ case law
  • fundamental freedoms
  • harmful tax competition
  • double non-taxation
  • double taxation
  • CCCTB
  • State aid
  • selectivity
  • foreign tax credit
  • exit tax
  • dividend withholding tax
  • pension fund
  • investment fund
  • non-discrimination
  • tax treaty
  • substance over form
  • case law
Label
EU income tax law: issues for the years ahead
Instantiates
Publication
Contents
  • Current issues on the interpretation of the Parent-Subsidiary Directive
  • Maisto, G.
  • ; p. 1-20
  • Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
  • Weber, D.
  • ; p. 21-90
  • Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
  • Sieker, K.
  • ; p. 91-102
  • Some thoughts on the European Parliament amendments of the CCCTB
  • van de Streek, J.
  • ; p. 103-114
  • Material selectivity after Gibraltar
  • Luja, R.
  • ; p. 115-121
  • The Paint Graphos case: a comparability approach to fiscal aid
  • Rossi, P.
  • ; p. 123-137
  • Some fringe areas of EU state aid law in direct tax matters
  • Wattel, P.J.
  • ; p. 139-162
  • Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
  • Szudoczky, R.
  • ; p. 163-196
  • Reverse discrimination and direct taxation in the EU
  • Vidal Matos, P.
  • ; p. 197-212
  • Neutralization of restrictions by means of full or ordinary credit
  • Fortuin, A.D.
  • ; p. 213-226
  • Exit taxation and corporate mobility in the EU
  • Møllin Ottosen, A.
  • Dybdal Kayser, P.
  • ; p. 227-246
  • Dividend withholding tax on EU pension funds: the Spanish experience
  • Barba, A.
  • ; p. 247-255
  • From Aberdeen to Santander: refund of dividend tax to investment institutions
  • van den Honert, M.
  • Schuchter, Y.
  • ; p. 257-270
  • Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
  • da Silva, B.
  • ; p. 271-350
  • A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
  • Farmer, P.
  • ; p. 351-358
Extent
XVIII, 360 p.
Isbn
9789087222062
Isbn Type
(print)
Issn
1574-969X
Label
EU income tax law: issues for the years ahead
Publication
Contents
  • Current issues on the interpretation of the Parent-Subsidiary Directive
  • Maisto, G.
  • ; p. 1-20
  • Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
  • Weber, D.
  • ; p. 21-90
  • Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
  • Sieker, K.
  • ; p. 91-102
  • Some thoughts on the European Parliament amendments of the CCCTB
  • van de Streek, J.
  • ; p. 103-114
  • Material selectivity after Gibraltar
  • Luja, R.
  • ; p. 115-121
  • The Paint Graphos case: a comparability approach to fiscal aid
  • Rossi, P.
  • ; p. 123-137
  • Some fringe areas of EU state aid law in direct tax matters
  • Wattel, P.J.
  • ; p. 139-162
  • Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
  • Szudoczky, R.
  • ; p. 163-196
  • Reverse discrimination and direct taxation in the EU
  • Vidal Matos, P.
  • ; p. 197-212
  • Neutralization of restrictions by means of full or ordinary credit
  • Fortuin, A.D.
  • ; p. 213-226
  • Exit taxation and corporate mobility in the EU
  • Møllin Ottosen, A.
  • Dybdal Kayser, P.
  • ; p. 227-246
  • Dividend withholding tax on EU pension funds: the Spanish experience
  • Barba, A.
  • ; p. 247-255
  • From Aberdeen to Santander: refund of dividend tax to investment institutions
  • van den Honert, M.
  • Schuchter, Y.
  • ; p. 257-270
  • Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
  • da Silva, B.
  • ; p. 271-350
  • A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
  • Farmer, P.
  • ; p. 351-358
Extent
XVIII, 360 p.
Isbn
9789087222062
Isbn Type
(print)
Issn
1574-969X

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