The Resource EU income tax law: issues for the years ahead
EU income tax law: issues for the years ahead
Resource Information
The item EU income tax law: issues for the years ahead represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item EU income tax law: issues for the years ahead represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- This book is a comprehensive examination of recent and future developments in the area of European tax law. In this book, distinguished authors discuss the implications of the new developments in the abuse of law doctrine of the European Court of Justice, the European Parliament amendments of the CCCTB, the ongoing discussion relating to the Code of Conduct on harmful tax competition and double non-taxation, and the selectivity requirement in State aid cases, including the Paint Graphos and Gibraltar cases. The problems of reverse discrimination are also considered as well as the possibility to neutralize restrictions of free movement, including an analysis of the issue of whether a taxpayer needs an ordinary credit or a full credit to neutralize such restrictions. The question as to under which conditions an exit taxation in the European Union is permissible is also thoroughly examined, followed by an analysis of the dividend withholding tax on EU pension funds and the investment funds saga, including an account of practical experience acquired in Spain and a discussion of the Santander case. Finally, the book contains an in-depth analysis of the difference and/or comparability of the non-discrimination issue in tax treaties and in EU law
- Language
- eng
- Extent
- XVIII, 360 p.
- Contents
-
- Current issues on the interpretation of the Parent-Subsidiary Directive
- Maisto, G.
- ; p. 1-20
- Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
- Weber, D.
- ; p. 21-90
- Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
- Sieker, K.
- ; p. 91-102
- Some thoughts on the European Parliament amendments of the CCCTB
- van de Streek, J.
- ; p. 103-114
- Material selectivity after Gibraltar
- Luja, R.
- ; p. 115-121
- The Paint Graphos case: a comparability approach to fiscal aid
- Rossi, P.
- ; p. 123-137
- Some fringe areas of EU state aid law in direct tax matters
- Wattel, P.J.
- ; p. 139-162
- Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
- Szudoczky, R.
- ; p. 163-196
- Reverse discrimination and direct taxation in the EU
- Vidal Matos, P.
- ; p. 197-212
- Neutralization of restrictions by means of full or ordinary credit
- Fortuin, A.D.
- ; p. 213-226
- Exit taxation and corporate mobility in the EU
- Møllin Ottosen, A.
- Dybdal Kayser, P.
- ; p. 227-246
- Dividend withholding tax on EU pension funds: the Spanish experience
- Barba, A.
- ; p. 247-255
- From Aberdeen to Santander: refund of dividend tax to investment institutions
- van den Honert, M.
- Schuchter, Y.
- ; p. 257-270
- Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
- da Silva, B.
- ; p. 271-350
- A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
- Farmer, P.
- ; p. 351-358
- Isbn
- 9789087222062
- Label
- EU income tax law: issues for the years ahead
- Title
- EU income tax law: issues for the years ahead
- Subject
-
- CCCTB
- ECJ case law
- EU tax law
- Parent-Subsidiary Directive
- State aid
- abuse of law
- case law
- dividend withholding tax
- double non-taxation
- double taxation
- exit tax
- foreign tax credit
- fundamental freedoms
- harmful tax competition
- investment fund
- non-discrimination
- pension fund
- selectivity
- substance over form
- tax treaty
- Language
- eng
- Summary
- This book is a comprehensive examination of recent and future developments in the area of European tax law. In this book, distinguished authors discuss the implications of the new developments in the abuse of law doctrine of the European Court of Justice, the European Parliament amendments of the CCCTB, the ongoing discussion relating to the Code of Conduct on harmful tax competition and double non-taxation, and the selectivity requirement in State aid cases, including the Paint Graphos and Gibraltar cases. The problems of reverse discrimination are also considered as well as the possibility to neutralize restrictions of free movement, including an analysis of the issue of whether a taxpayer needs an ordinary credit or a full credit to neutralize such restrictions. The question as to under which conditions an exit taxation in the European Union is permissible is also thoroughly examined, followed by an analysis of the dividend withholding tax on EU pension funds and the investment funds saga, including an account of practical experience acquired in Spain and a discussion of the Santander case. Finally, the book contains an in-depth analysis of the difference and/or comparability of the non-discrimination issue in tax treaties and in EU law
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Weber, D. (Dennis)
- Series statement
- EC and international tax law series
- Series volume
- Vol. 9
- http://library.link/vocab/subjectName
-
- EU tax law
- Parent-Subsidiary Directive
- abuse of law
- ECJ case law
- fundamental freedoms
- harmful tax competition
- double non-taxation
- double taxation
- CCCTB
- State aid
- selectivity
- foreign tax credit
- exit tax
- dividend withholding tax
- pension fund
- investment fund
- non-discrimination
- tax treaty
- substance over form
- case law
- Label
- EU income tax law: issues for the years ahead
- Contents
-
- Current issues on the interpretation of the Parent-Subsidiary Directive
- Maisto, G.
- ; p. 1-20
- Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
- Weber, D.
- ; p. 21-90
- Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
- Sieker, K.
- ; p. 91-102
- Some thoughts on the European Parliament amendments of the CCCTB
- van de Streek, J.
- ; p. 103-114
- Material selectivity after Gibraltar
- Luja, R.
- ; p. 115-121
- The Paint Graphos case: a comparability approach to fiscal aid
- Rossi, P.
- ; p. 123-137
- Some fringe areas of EU state aid law in direct tax matters
- Wattel, P.J.
- ; p. 139-162
- Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
- Szudoczky, R.
- ; p. 163-196
- Reverse discrimination and direct taxation in the EU
- Vidal Matos, P.
- ; p. 197-212
- Neutralization of restrictions by means of full or ordinary credit
- Fortuin, A.D.
- ; p. 213-226
- Exit taxation and corporate mobility in the EU
- Møllin Ottosen, A.
- Dybdal Kayser, P.
- ; p. 227-246
- Dividend withholding tax on EU pension funds: the Spanish experience
- Barba, A.
- ; p. 247-255
- From Aberdeen to Santander: refund of dividend tax to investment institutions
- van den Honert, M.
- Schuchter, Y.
- ; p. 257-270
- Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
- da Silva, B.
- ; p. 271-350
- A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
- Farmer, P.
- ; p. 351-358
- Extent
- XVIII, 360 p.
- Isbn
- 9789087222062
- Isbn Type
- (print)
- Issn
- 1574-969X
- Label
- EU income tax law: issues for the years ahead
- Contents
-
- Current issues on the interpretation of the Parent-Subsidiary Directive
- Maisto, G.
- ; p. 1-20
- Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
- Weber, D.
- ; p. 21-90
- Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
- Sieker, K.
- ; p. 91-102
- Some thoughts on the European Parliament amendments of the CCCTB
- van de Streek, J.
- ; p. 103-114
- Material selectivity after Gibraltar
- Luja, R.
- ; p. 115-121
- The Paint Graphos case: a comparability approach to fiscal aid
- Rossi, P.
- ; p. 123-137
- Some fringe areas of EU state aid law in direct tax matters
- Wattel, P.J.
- ; p. 139-162
- Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
- Szudoczky, R.
- ; p. 163-196
- Reverse discrimination and direct taxation in the EU
- Vidal Matos, P.
- ; p. 197-212
- Neutralization of restrictions by means of full or ordinary credit
- Fortuin, A.D.
- ; p. 213-226
- Exit taxation and corporate mobility in the EU
- Møllin Ottosen, A.
- Dybdal Kayser, P.
- ; p. 227-246
- Dividend withholding tax on EU pension funds: the Spanish experience
- Barba, A.
- ; p. 247-255
- From Aberdeen to Santander: refund of dividend tax to investment institutions
- van den Honert, M.
- Schuchter, Y.
- ; p. 257-270
- Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
- da Silva, B.
- ; p. 271-350
- A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
- Farmer, P.
- ; p. 351-358
- Extent
- XVIII, 360 p.
- Isbn
- 9789087222062
- Isbn Type
- (print)
- Issn
- 1574-969X
Subject
- CCCTB
- ECJ case law
- EU tax law
- Parent-Subsidiary Directive
- State aid
- abuse of law
- case law
- dividend withholding tax
- double non-taxation
- double taxation
- exit tax
- foreign tax credit
- fundamental freedoms
- harmful tax competition
- investment fund
- non-discrimination
- pension fund
- selectivity
- substance over form
- tax treaty
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-income-tax-law-issues-for-the-years/OV2Fa7AnBSE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-income-tax-law-issues-for-the-years/OV2Fa7AnBSE/">EU income tax law: issues for the years ahead</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
