Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
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The instance Combating tax avoidance in the EU : harmonization and cooperation in direct taxation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
Resource Information
The instance Combating tax avoidance in the EU : harmonization and cooperation in direct taxation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Contents
-
- Chapter 1: BEPS, ATAP and the new tax dialogue : a transatlantic competition?
- Avi-Yonah, R.S.
- Mazzoni, G.
- ; p. 1-36
- Chapter 2: The European Union, the state competence in tax matters and abuse of the EU freedoms
- Marín Benítez, G.
- ; p. 39-60
- Chapter 3: The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime
- Sánchez López,A.
- Benéitez Régil, P.
- Arribas Plaza,D.
- ; p. 61-79
- Chapter 4: The BEPS project in the European Union : working up the ATAP package
- Poza, R.
- ; p. 81-97
- Chapter 5: The scope of the directive and the principle of subsidiarity
- Fayos Cobos, F.
- ; p. 101-111
- Chapter 6: The general anti-abuse rule of the Anti-Tax Avoidance Directive
- Báez Moreno, A.
- Zornoza Pérez, J.J.
- ; p. 113-143
- Chapter 7: Interest limitation rule
- Parejo, B.
- ; p. 145-157
- Chapter 8: Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective
- Almudí Cid, J.M.
- ; p. 159-172
- Chapter 9: Hybrid mismatch arrangements
- López Ribas, S.
- ; p. 173-190
- Chapter 10: Exit taxes: one size should not fit all
- Hernández González-Barreda, P.A.
- ; p. 191-226
- Chapter 11: The switch-over clause in the 2016 proposal for an Anti-Tax Avoidance Directive
- Martínez Laguna, F.D.
- Vega Borrego, F.A.
- ; p. 227-244
- Chapter 12: Administrative cooperation in the recovery of claims : Directive 2010/24/EU - a Spanish approach
- Cobos Gómez, J.M.
- ; p. 247-277
- Chapter 13: Combating tax avoidance in the European Union : harmonization and cooperation in direct taxation
- Musilek Álvarez, A.
- ; p. 279-299
- Chapter 14: Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings
- Maldonado García-Verdugo, A.
- ; p. 301-313
- Chapter 15: Country by country reporting
- Mar Barreno Asensio, M. del
- ; p. 315-324
- Chapter 16: Mandatory disclosure rules for tax planning schemes and automatic exchange
- Ferreras Gutiérrez, J.A.
- ; p. 325-338
- Chapter 17: The new tax dispute resolution mechanisms in the European Union : the 'Arbitration Directive'
- Mas Hernández, J.
- ; p. 339-351
- Chapter 18: Code of Conduct on withholding tax and the OECD TRACE system
- Doldán Varela, J.
- Martos Belmonte, P.
- ; p. 353-368
- Chapter 19: Elimination of double taxation in the European Union : former article 293 TEEC, EU competences and controversial aspects of the Arbitration Directive
- Navarro Ibarrola, A.
- ; p. 369-390
- Chapter 20: The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law
- Leonard, B.
- ; p. 393-406
- Chapter 21: The 2016 Communication on the strategy on external action and the external dimension of the EU in tax matters : balancing internal market and tax sovereignty
- Traversa, E. (Edoardo)
- Zubimendi, A.
- ; p. 407-428
- Chapter 22: The EU list of non-cooperative jurisdictions for tax purposes
- Santaella Vallejo, M.
- ; p. 429-446
- Chapter 23: The revision of the Code of Conduct for business taxation
- Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
- ; p. 449-465
- Chapter 24: Application of the State aid regime to tax rulings
- Pastoriza Vázquez, J.S.
- ; p. 467-482
- Chapter 25: The Commission's State aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union
- Allevato, G.
- ; p. 483-495
- Chapter 26: The difficult relationship between the fundamental freedoms and the nexus approach as a criterion for applying preferential regimes within the European Union : special reference to IP boxes
- Barreiro Carril, M.C.
- ; p. 497-518
- Chapter 27: Case law of the Court of Justice of the European Union : a reflection for the future
- Rodríguez Ruiz de Alda, E.
- ; p. 521-539
- Chapter 28: Study of the proposal for a Council directive on a Common Corporate Tax Base
- Tapia Tejedor, E.
- ; p. 541-557
- Chapter 29: A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis
- Escribano, E.
- ; p. 559-599
- Extent
- xxxix, 605 p.
- Isbn
- 9789403501420
- Isbn Type
- (e-Book)
- Record ID
- u116633
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