Movement of persons and tax mobility in the EU : changing winds

Resource Information

The work Movement of persons and tax mobility in the EU : changing winds represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Movement of persons and tax mobility in the EU : changing winds

Contributor

• Dourado, A.P

Subject

• allocation of income
• citizenship
• company law
• cross-border merger
• exit tax
• fundamental freedoms
• group treatment
• insolvency
• legal seat
• transfer pricing

Language

eng

Summary

This book is the result of the 6th GREIT (Group for Research on European and International Taxation) Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Furthermore, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. The book is divided into six parts. The first and last parts contain legal and tax policy critical analyses. Part I (Tax policy for the European Union) discusses the current trends and challenges for tax mobility in the EU, and Part VI (Taxation of groups and CCCTB) focuses on the taxation of groups and the policy options for the world and the EU. Parts II-V (Transfer of corporate residence and insolvency proceedings; Transfer of corporate residence, shareholders' residence & exit taxes; The Merger Directives; Workers' mobility) analyse the current regimes regarding mobility of companies and individuals. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. Comparative law is considered in the two chapters dealing with formulary apportionment and transfer pricing

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

[GREIT series]