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The Resource The European Union and direct taxation : a solution for a difficult relationship

The European Union and direct taxation : a solution for a difficult relationship

Label
The European Union and direct taxation : a solution for a difficult relationship
Title
The European Union and direct taxation : a solution for a difficult relationship
Creator
Subject
Language
eng
Summary
Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book provides a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission?s proposed solutions in light of their concerns regarding the proper functioning of the EU?s internal market. The author sets out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. The author uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • direct tax
  • EU tax law
  • fundamental freedoms
  • EU Treaty
  • case law
  • ECJ case law
  • internal market
  • residence
Label
The European Union and direct taxation : a solution for a difficult relationship
Instantiates
Publication
Extent
xviii, 250 p.
Isbn
9781138614581
System control number
(Sirsi) a114678
Label
The European Union and direct taxation : a solution for a difficult relationship
Publication
Extent
xviii, 250 p.
Isbn
9781138614581
System control number
(Sirsi) a114678

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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