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The Resource European tax integration : law, policy and politics

European tax integration : law, policy and politics

Label
European tax integration : law, policy and politics
Title
European tax integration : law, policy and politics
Contributor
Subject
Language
eng
Summary
This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Pistone, P
Series statement
GREIT series
http://library.link/vocab/subjectName
  • harmonization of tax
  • tax policy
  • State aid
  • case law
  • CCCTB
  • EU tax law
  • EU law
  • tax competition
  • Brexit
  • fundamental freedoms
  • ATAD
  • CFC
  • tax sovereignty
  • linking rules
  • third countries (EU)
  • double taxation
Label
European tax integration : law, policy and politics
Instantiates
Publication
Contents
  • European tax integration : the need for a traffic light at the crossroads of law, policy and politics
  • Pistone, P.
  • ; p. xxv-xxxvii
  • Chapter 1: Trends and facts in European tax integration : harmonization and coordination
  • Tenore, M.
  • ; p. 3-20
  • Commentary on chapter 1: Trends in European direct taxation : tax harmonization, State aid and case law
  • Thiel, S. van
  • ; p. 21-33
  • Chapter 2: The CCCTB relaunch : a critical assessment and some suggestions for modification
  • Wilde, M.F. de
  • ; p. 35-83
  • Commentary on chapter 2: CCCTB relaunch : why a destination-based model would not work
  • Fargas Mas, L.M.
  • ; p. 85-96
  • Chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
  • Vanistendael, F.J.G.M.
  • ; p. 99-121
  • Commentary on chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
  • Schoueri, L.E.
  • ; p. 123-127
  • Chapter 4: Legitimacy in decision-making in tax law : some remarks on taxation, representation and consent to imposition
  • Fregni, M.C.
  • ; p. 129-154
  • Chapter 5: Smaller versus bigger member states : how can their voices and goals be harmoniously reconciled?
  • Brokelind, C.
  • ; p. 155-172
  • Commentary on chapter 5: Smaller versus bigger member states : applying the political science research to the tax agenda
  • O'Brien, C. (Cora)
  • ; p. 173-179
  • Chapter 6: Monitoring decision-making, enforcement and application of the EU tax law : the role of intermediate bodies and lobbies
  • Del Federico, L.
  • ; p. 181-210
  • Commentary on chapter 6: Enhancing the legitimacy of the EU tax policy and law
  • Gribnau, H.
  • ; p. 211-246
  • Chapter 7: Conflicts of international legal frameworks : European challenges in the area of tax competition
  • Schoueri, P.G. Lindenberg
  • ; p. 249-291
  • Chapter 8: Level playing field versus member states' direct tax policies : the State aid (r)evolution
  • Martín Jiménez, A.J.
  • ; p. 293-323
  • Commentary on chapter 8: State aid (r)evolution and harmonization through the back door
  • Soler Roch, M.T.
  • ; p. 325-332
  • Chapter 9: Direct tax consequences of a member state leaving the European Union : Brexit and European integration
  • Nogueira, J.F. Pinto
  • ; p. 333-376
  • Commentary on chapter 9: Preparing for Brexit : what next for the United Kingdom?
  • Obuoforibo, B.R.
  • ; p. 377-386
  • Chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
  • Danon, R.J.
  • ; p. 387-407
  • Commentary on chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
  • Brauner, Y.
  • ; p. 409-413
  • Chapter 11: The US-EU tax competition saga : gloves are off, no more cloak and dagger
  • Tavares, R.J.S.
  • ; p. 415-451
  • Commentary on chapter 11: The difference between tax competition and tax protectionism
  • Marian, O.
  • ; p. 453-459
  • Chapter 12: The limits on tax sovereignty imposed by the interpretation of supranational law
  • García Antón, R.
  • ; p. 463-484
  • Commentary on chapter 12: Anathema to the internal market
  • Wattel, P.J.
  • ; p. 485-495
  • Chapter 13: Limits of national tax sovereignty and primacy of supranational law
  • Amatucci, F.
  • ; p. 497-513
  • Commentary on chapter 13: The magic triangle of sovereignty, cooperation and transparency in international taxation
  • Traversa, E. (Edoardo)
  • ; p. 515-521
  • Chapter 14: When EU law and international law pursue seemingly contradictory paths : a mapping of potential conflicts in tax matters
  • Pirlot, A.
  • ; p. 523-549
  • Commentary on chapter 14: Potential areas of conflict between EU law and international law : food for thought for practitioners and scientists
  • Burgers, I.J.J.
  • ; p. 551-556
  • Chapter 15: The right to be heard in European, international and comparative contexts
  • De Flora, M.G.
  • ; p. 557-587
  • Commentary on chapter 15: The right to be heard in European, international and comparative contexts
  • Schoueri, L.E.
  • ; p. 589-593
  • Chapter 16: The impact of the EU anti-tax avoidance package on the exercise of national tax sovereignty
  • De Lillo, F.
  • ; p. 597-632
  • Commentary on chapter 16: Does the anti-tax avoidance directive involve a positive step towards the completion of the internal market? Some reflections in the light of linking rules addressing hybrid mismatches
  • Barreiro Carril, M.C.
  • ; p. 633-649
  • Chapter 17: A proposal for harmonizing the rules on the allocation of taxing rights within the European Union and in relations with third countries
  • Arginelli, P.
  • ; p. 653-694
  • Commentary on chapter 17: Double taxation and the internal market : no simple fix?
  • Cédelle, A.
  • ; p. 695-703
Extent
xxxvii, 710 p.
Isbn
9789087224738
Isbn Type
(eBook, ePub)
Label
European tax integration : law, policy and politics
Publication
Contents
  • European tax integration : the need for a traffic light at the crossroads of law, policy and politics
  • Pistone, P.
  • ; p. xxv-xxxvii
  • Chapter 1: Trends and facts in European tax integration : harmonization and coordination
  • Tenore, M.
  • ; p. 3-20
  • Commentary on chapter 1: Trends in European direct taxation : tax harmonization, State aid and case law
  • Thiel, S. van
  • ; p. 21-33
  • Chapter 2: The CCCTB relaunch : a critical assessment and some suggestions for modification
  • Wilde, M.F. de
  • ; p. 35-83
  • Commentary on chapter 2: CCCTB relaunch : why a destination-based model would not work
  • Fargas Mas, L.M.
  • ; p. 85-96
  • Chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
  • Vanistendael, F.J.G.M.
  • ; p. 99-121
  • Commentary on chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
  • Schoueri, L.E.
  • ; p. 123-127
  • Chapter 4: Legitimacy in decision-making in tax law : some remarks on taxation, representation and consent to imposition
  • Fregni, M.C.
  • ; p. 129-154
  • Chapter 5: Smaller versus bigger member states : how can their voices and goals be harmoniously reconciled?
  • Brokelind, C.
  • ; p. 155-172
  • Commentary on chapter 5: Smaller versus bigger member states : applying the political science research to the tax agenda
  • O'Brien, C. (Cora)
  • ; p. 173-179
  • Chapter 6: Monitoring decision-making, enforcement and application of the EU tax law : the role of intermediate bodies and lobbies
  • Del Federico, L.
  • ; p. 181-210
  • Commentary on chapter 6: Enhancing the legitimacy of the EU tax policy and law
  • Gribnau, H.
  • ; p. 211-246
  • Chapter 7: Conflicts of international legal frameworks : European challenges in the area of tax competition
  • Schoueri, P.G. Lindenberg
  • ; p. 249-291
  • Chapter 8: Level playing field versus member states' direct tax policies : the State aid (r)evolution
  • Martín Jiménez, A.J.
  • ; p. 293-323
  • Commentary on chapter 8: State aid (r)evolution and harmonization through the back door
  • Soler Roch, M.T.
  • ; p. 325-332
  • Chapter 9: Direct tax consequences of a member state leaving the European Union : Brexit and European integration
  • Nogueira, J.F. Pinto
  • ; p. 333-376
  • Commentary on chapter 9: Preparing for Brexit : what next for the United Kingdom?
  • Obuoforibo, B.R.
  • ; p. 377-386
  • Chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
  • Danon, R.J.
  • ; p. 387-407
  • Commentary on chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
  • Brauner, Y.
  • ; p. 409-413
  • Chapter 11: The US-EU tax competition saga : gloves are off, no more cloak and dagger
  • Tavares, R.J.S.
  • ; p. 415-451
  • Commentary on chapter 11: The difference between tax competition and tax protectionism
  • Marian, O.
  • ; p. 453-459
  • Chapter 12: The limits on tax sovereignty imposed by the interpretation of supranational law
  • García Antón, R.
  • ; p. 463-484
  • Commentary on chapter 12: Anathema to the internal market
  • Wattel, P.J.
  • ; p. 485-495
  • Chapter 13: Limits of national tax sovereignty and primacy of supranational law
  • Amatucci, F.
  • ; p. 497-513
  • Commentary on chapter 13: The magic triangle of sovereignty, cooperation and transparency in international taxation
  • Traversa, E. (Edoardo)
  • ; p. 515-521
  • Chapter 14: When EU law and international law pursue seemingly contradictory paths : a mapping of potential conflicts in tax matters
  • Pirlot, A.
  • ; p. 523-549
  • Commentary on chapter 14: Potential areas of conflict between EU law and international law : food for thought for practitioners and scientists
  • Burgers, I.J.J.
  • ; p. 551-556
  • Chapter 15: The right to be heard in European, international and comparative contexts
  • De Flora, M.G.
  • ; p. 557-587
  • Commentary on chapter 15: The right to be heard in European, international and comparative contexts
  • Schoueri, L.E.
  • ; p. 589-593
  • Chapter 16: The impact of the EU anti-tax avoidance package on the exercise of national tax sovereignty
  • De Lillo, F.
  • ; p. 597-632
  • Commentary on chapter 16: Does the anti-tax avoidance directive involve a positive step towards the completion of the internal market? Some reflections in the light of linking rules addressing hybrid mismatches
  • Barreiro Carril, M.C.
  • ; p. 633-649
  • Chapter 17: A proposal for harmonizing the rules on the allocation of taxing rights within the European Union and in relations with third countries
  • Arginelli, P.
  • ; p. 653-694
  • Commentary on chapter 17: Double taxation and the internal market : no simple fix?
  • Cédelle, A.
  • ; p. 695-703
Extent
xxxvii, 710 p.
Isbn
9789087224738
Isbn Type
(eBook, ePub)

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