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The Resource EU law and the building of global supranational tax law : EU BEPS and state aid

EU law and the building of global supranational tax law : EU BEPS and state aid

Label
EU law and the building of global supranational tax law : EU BEPS and state aid
Title
EU law and the building of global supranational tax law : EU BEPS and state aid
Contributor
Subject
Language
eng
Summary
The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a "global supranational tax 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
GREIT series
http://library.link/vocab/subjectName
  • EU tax law
  • international tax law
  • BEPS
  • State aid
  • tax sovereignty
  • tax incentive
  • developing countries
  • patent box
  • transparency
  • Code of Conduct
  • APA
  • anti-avoidance
  • Parent-Subsidiary Directive
  • GAAR
  • ATAD
Label
EU law and the building of global supranational tax law : EU BEPS and state aid
Instantiates
Publication
Contents
  • Chapter 1: Interactive law building and EU tax law
  • Brokelind, C.
  • ; p. 1-19
  • Chapter 2: On the difficulties regarding the formation of customary law in the field of taxation
  • Maisto, G.
  • ; p. 21-35
  • Chapter 3: Tax sovereignty in an era of tax multilateralism
  • Dagan, T.
  • ; p. 37-47
  • Chapter 4: Tax incentives, global tax fairness and the development of tax law in developed and developing countries : a multi-way flow of concepts?
  • Burgers, I.
  • ; p. 49-90
  • Chapter 5: The interaction between IP box regimes and compensatory tax measures : a plea for a coherent and balanced approach
  • Argineli, P.
  • ; p. 91-132
  • Chapter 6: Go tell it on the mountain : enhanced transparency : impact on relations between tax authorities and taxpayers?
  • Horzen, F. van
  • ; p. 133-155
  • Chapter 7: EU Code of Conduct : from reviewing individual tax regimes to horizontal coordinating policy - cracking the Code in the BEPS era
  • Kalloe, V.
  • ; p. 157-176
  • Chapter 8: State aid recovery and investor protection for non-EU taxpayers : how back taxes might lead to an inequitable treat...
  • Luja, R.H.C.
  • ; p. 177-200
  • Chapter 9: APAs and state aid : a new era of European tax law?
  • Tenore, M.
  • ; p. 201-223
  • Chapter 10: The general anti-abuse clause in the EU Parent-Subsidiary Directive
  • Marres, O.
  • Groot, I. de
  • ; p. 225-247
  • Chapter 11: EU vs BEPS : conflicting concepts of tax avoidance / Vanistendael, F.
  • ; p. 249-273
  • Chapter 12: The European Commission's anti-tax avoidance package : a stop along the route or the final destination?
  • Wilde, M.F. de
  • ; p. 275-305
Extent
xvi, 305 p.
Isbn
9789087224059
Isbn Type
(print)
Label
EU law and the building of global supranational tax law : EU BEPS and state aid
Publication
Contents
  • Chapter 1: Interactive law building and EU tax law
  • Brokelind, C.
  • ; p. 1-19
  • Chapter 2: On the difficulties regarding the formation of customary law in the field of taxation
  • Maisto, G.
  • ; p. 21-35
  • Chapter 3: Tax sovereignty in an era of tax multilateralism
  • Dagan, T.
  • ; p. 37-47
  • Chapter 4: Tax incentives, global tax fairness and the development of tax law in developed and developing countries : a multi-way flow of concepts?
  • Burgers, I.
  • ; p. 49-90
  • Chapter 5: The interaction between IP box regimes and compensatory tax measures : a plea for a coherent and balanced approach
  • Argineli, P.
  • ; p. 91-132
  • Chapter 6: Go tell it on the mountain : enhanced transparency : impact on relations between tax authorities and taxpayers?
  • Horzen, F. van
  • ; p. 133-155
  • Chapter 7: EU Code of Conduct : from reviewing individual tax regimes to horizontal coordinating policy - cracking the Code in the BEPS era
  • Kalloe, V.
  • ; p. 157-176
  • Chapter 8: State aid recovery and investor protection for non-EU taxpayers : how back taxes might lead to an inequitable treat...
  • Luja, R.H.C.
  • ; p. 177-200
  • Chapter 9: APAs and state aid : a new era of European tax law?
  • Tenore, M.
  • ; p. 201-223
  • Chapter 10: The general anti-abuse clause in the EU Parent-Subsidiary Directive
  • Marres, O.
  • Groot, I. de
  • ; p. 225-247
  • Chapter 11: EU vs BEPS : conflicting concepts of tax avoidance / Vanistendael, F.
  • ; p. 249-273
  • Chapter 12: The European Commission's anti-tax avoidance package : a stop along the route or the final destination?
  • Wilde, M.F. de
  • ; p. 275-305
Extent
xvi, 305 p.
Isbn
9789087224059
Isbn Type
(print)

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