The Resource Influence of international mutual assistance on EU tax law

Influence of international mutual assistance on EU tax law

Label
Influence of international mutual assistance on EU tax law
Title
Influence of international mutual assistance on EU tax law
Creator
Subject
Language
eng
Summary
ECJ case law shows that the free movement of capital requires Member States to treat only those external capital movements equal to EU-internal capital movements which involve cooperative third countries. Based on this ECJ case law, Member States are trying to protect their tax revenues by making tax benefits in third-country situations conditional upon the entering into an agreement on mutual assistance by third countries. This article deals with the question whether and to which extent Member States are permitted to ask for agreements on exchange of information as well as on tax collection under EU law, and how these bilateral agreements need to be designed to qualify for equal treatment. In this respect, the potential impact of the new EU Mutual Assistance Directives, strengthening the efficiency of cooperation within the EU, is also taken into account
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • mutual assistance
  • EU tax law
  • fundamental freedoms
  • ECJ case law
  • exchange of information
Label
Influence of international mutual assistance on EU tax law
Instantiates
Publication
Label
Influence of international mutual assistance on EU tax law
Publication

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