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The Resource International tax law : new challenges to and from constitutional and legal pluralism

International tax law : new challenges to and from constitutional and legal pluralism

Label
International tax law : new challenges to and from constitutional and legal pluralism
Title
International tax law : new challenges to and from constitutional and legal pluralism
Creator
Contributor
Subject
Language
eng
Summary
This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The book focuses on aspects that have not yet received much attention in legal research and thus goes beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. In addition to consequences for taxpayers and courts, it covers tax policy implications. In that context, the much discussed initiatives by the OECD and the European Union on harmful tax planning and tax competition receive particular attention. The book is divided into nine chapters treating different aspects of the above-mentioned issues. The framework is set by a first chapter on the theoretical foundations and fundamental implications of the concept of pluralism. The following chapters focus on the principles of territoriality, on non-discrimination standards, and on the fundamental freedoms. Aspects of cooperation and coordination in international tax law are discussed thereafter. Finally, an in-depth analysis of different aspects of tax competition, as well as of different concepts for the prevention of aggressive tax planning, is offered
http://library.link/vocab/creatorName
Petersen, N.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Englisch, J
Series statement
GREIT series
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • constitutional law
  • EEA
  • tax policy
  • harmful tax competition
  • tax competition
  • territoriality principle
  • EU tax law
  • non-discrimination
  • fundamental freedoms
  • tax treaty
  • treaty abuse
  • subsidy
  • harmonization of tax
  • BEPS Project (OECD)
  • tax sovereignty
  • aggressive tax planning
  • tax avoidance
Label
International tax law : new challenges to and from constitutional and legal pluralism
Instantiates
Publication
Contents
  • Chapter 1: The concept of legal and constitutional pluralism
  • Petersen, N.
  • ; p. 1-22
  • Chapter 2: Territoriality in EU (tax) law : a sacred principle, or dépassé?
  • Kingston, S.
  • ; p. 23-59
  • Chapter 3: Implications of fundamental freedoms for tax treaties, especially treaty abuse
  • Raingeard de la Blétière, E.
  • ; p. 61-95
  • Chapter 4: The non-discrimination analysis under the OECD Model as compared to the EU fundamental freedoms
  • Bammens, N.
  • ; p. 97-135
  • Chapter 5: Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies
  • Brokelind, C.
  • ; p. 137-164
  • Chapter 6: Enhanced cooperation : a way forward for tax harmonization in the European Union?
  • Cédelle, A.
  • ; p. 165-205
  • Chapter 7: Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union
  • Vanistendael, F.J.M.G.
  • ; 207-218
  • Chapter 8: International tax coordination through the BEPS project and the exercise of tax sovereignty in the European Union
  • Pistone, P.
  • ; p. 219-252
  • Chapter 9: The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law
  • Dourado, A.P.
  • ; p. 253-277
Extent
xiv, 280 p.
Isbn
9789087223755
Isbn Type
(eBook)
Label
International tax law : new challenges to and from constitutional and legal pluralism
Publication
Contents
  • Chapter 1: The concept of legal and constitutional pluralism
  • Petersen, N.
  • ; p. 1-22
  • Chapter 2: Territoriality in EU (tax) law : a sacred principle, or dépassé?
  • Kingston, S.
  • ; p. 23-59
  • Chapter 3: Implications of fundamental freedoms for tax treaties, especially treaty abuse
  • Raingeard de la Blétière, E.
  • ; p. 61-95
  • Chapter 4: The non-discrimination analysis under the OECD Model as compared to the EU fundamental freedoms
  • Bammens, N.
  • ; p. 97-135
  • Chapter 5: Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies
  • Brokelind, C.
  • ; p. 137-164
  • Chapter 6: Enhanced cooperation : a way forward for tax harmonization in the European Union?
  • Cédelle, A.
  • ; p. 165-205
  • Chapter 7: Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union
  • Vanistendael, F.J.M.G.
  • ; 207-218
  • Chapter 8: International tax coordination through the BEPS project and the exercise of tax sovereignty in the European Union
  • Pistone, P.
  • ; p. 219-252
  • Chapter 9: The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law
  • Dourado, A.P.
  • ; p. 253-277
Extent
xiv, 280 p.
Isbn
9789087223755
Isbn Type
(eBook)

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