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The Resource European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies

European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies

Label
European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies
Title
European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies
Creator
Subject
Language
eng
Summary
The basic premise of this book is the existence of the EU regime for capital transactions - which also concerns direct taxation - consisting of both capital transactions regulation within the European Union and harmonized and non-harmonized regulation of direct taxation. This book develops the idea of such parallel existence of liberalization and direct taxation policies by exposing the current EU capital liberalization regime and its objectives and effects, as well as policy elements of the EU taxation regime. It compares and contrasts the building blocks of EU capital and taxation regimes with the OECD and the WTO regimes, in so far as possible. Moreover, the author draws upon her experience as a fourth référendaire at the European Court of Justice to demonstrate how, on the subject of direct tax, the Court only interprets the EU fundamental freedoms and principles. Furthermore, the book tests how certain common features of the EU regulation of capital and taxation are applicable in terms of a future EU policy in the area of capital transactions and direct taxation, in particular within a CCCTB or a CCTB environment and in the context of the OECD BEPS project. The BEPS initiative is discussed in terms of its methodological value for the interpretation of the balance of taxation powers of Member States, as well as the premises of coordination, non-discrimination and abuse, the three interpretative pillars of future EU taxation policy defined in the book. The book concludes by proposing a methodological alternative to the Court's appreciation of tax matters, particularly from the perspective of EU fundamental freedoms and the entitlement to such freedoms
http://library.link/vocab/creatorName
Šumrada Slavnić, N
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 35
http://library.link/vocab/subjectName
  • corporate income tax
  • tax policy
  • ECJ case law
  • fundamental freedoms
  • CCCTB
  • BEPS
Label
European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies
Instantiates
Publication
Extent
[xiv, 430] p.
Isbn
9789087223434
Isbn Type
(print)
Label
European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies
Publication
Extent
[xiv, 430] p.
Isbn
9789087223434
Isbn Type
(print)

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