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

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

Contributor
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
Language
eng
Work
Publication
Extent
xxx, 466 p.
Contents
  • Tax mobility in the European Union : present and future trends
  • Dourado, A.P.
  • ; p. 3-26
  • EU at the crossroads in 2011 : EMU and/or internal market?
  • Vanistendael, F.
  • ; p. 27-53
  • Cross-border transfer of seat and companies' freedom of establishment in the EU - where are we now?
  • Frada de Sousa, A.
  • ; p. 57-83
  • Insolvency mobility within the EU
  • Piekenbrock, A.
  • ; p. 85-107
  • The localization of companies from the perspective of insolvency law : the concept of COMI
  • Veder, M.
  • ; p. 109-131
  • Mobility of companies in the European Union : a jigsaw of company law and tax law, case law and secondary law falls into place?
  • Pistone, P.
  • Gergely Szabó, D.
  • Engsig Sørensen, K.
  • ; p. 135-169
  • Exit taxes on companies
  • Marres, O.
  • ; p. 171-187
  • Taxation of unrealized profits on the occasion of a transfer of company seat or assets
  • Lyal, R.
  • ; p. 189-200
  • Cross-border mergers and corporate mobility in the European Union : a difficult balance
  • Mucciarelli, F.M.
  • ; p. 203-212
  • National measures to counter tax avoidance under the Merger Directive
  • Englisch, J.
  • ; p. 213-286
  • "Packaging" in the lights of the Netherlands Supreme Court's case law, the Merger Directive and the proposed CCCTB Directive
  • van de Streek, J.
  • ; p. 287-304
  • The reach of EU citizenship rights for "static" EU citizens : time to move on?
  • Goldner Lang, I.
  • ; p. 307-327
  • Social security issues and taxation of frontier workers - the case of pensions
  • Brokelind, C.
  • ; p. 329-351
  • Taxation of groups and CCCTB
  • Maisto, G.
  • ; p. 355-362
  • Possible effects of a Common Consolidated Corporate Tax Base on EU tax budget
  • Koch, R.
  • Oestreicher, A.
  • Vorndamme, D.
  • Hohls, S.
  • ; p. 363-385
  • Formulary taxation and transfer pricing : the good, the bad and the misguided
  • Brauner, Y.
  • ; p. 387-411
  • Formulary apportionment in the EU and the US : a comparative perspective on the sharing mechanism of the proposed CCCTB
  • Hellerstein, W.
  • ; p. 413-459
Isbn
9789087222246
Instance
Label
Movement of persons and tax mobility in the EU : changing winds
Title
Movement of persons and tax mobility in the EU : changing winds
Contributor
Subject
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
http://library.link/vocab/relatedWorkOrContributorName
Dourado, A.P
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • fundamental freedoms
  • company law
  • cross-border merger
  • transfer pricing
  • insolvency
  • exit tax
  • citizenship
  • group treatment
  • legal seat
  • allocation of income
Label
Movement of persons and tax mobility in the EU : changing winds
Instantiates
Publication
Contents
  • Tax mobility in the European Union : present and future trends
  • Dourado, A.P.
  • ; p. 3-26
  • EU at the crossroads in 2011 : EMU and/or internal market?
  • Vanistendael, F.
  • ; p. 27-53
  • Cross-border transfer of seat and companies' freedom of establishment in the EU - where are we now?
  • Frada de Sousa, A.
  • ; p. 57-83
  • Insolvency mobility within the EU
  • Piekenbrock, A.
  • ; p. 85-107
  • The localization of companies from the perspective of insolvency law : the concept of COMI
  • Veder, M.
  • ; p. 109-131
  • Mobility of companies in the European Union : a jigsaw of company law and tax law, case law and secondary law falls into place?
  • Pistone, P.
  • Gergely Szabó, D.
  • Engsig Sørensen, K.
  • ; p. 135-169
  • Exit taxes on companies
  • Marres, O.
  • ; p. 171-187
  • Taxation of unrealized profits on the occasion of a transfer of company seat or assets
  • Lyal, R.
  • ; p. 189-200
  • Cross-border mergers and corporate mobility in the European Union : a difficult balance
  • Mucciarelli, F.M.
  • ; p. 203-212
  • National measures to counter tax avoidance under the Merger Directive
  • Englisch, J.
  • ; p. 213-286
  • "Packaging" in the lights of the Netherlands Supreme Court's case law, the Merger Directive and the proposed CCCTB Directive
  • van de Streek, J.
  • ; p. 287-304
  • The reach of EU citizenship rights for "static" EU citizens : time to move on?
  • Goldner Lang, I.
  • ; p. 307-327
  • Social security issues and taxation of frontier workers - the case of pensions
  • Brokelind, C.
  • ; p. 329-351
  • Taxation of groups and CCCTB
  • Maisto, G.
  • ; p. 355-362
  • Possible effects of a Common Consolidated Corporate Tax Base on EU tax budget
  • Koch, R.
  • Oestreicher, A.
  • Vorndamme, D.
  • Hohls, S.
  • ; p. 363-385
  • Formulary taxation and transfer pricing : the good, the bad and the misguided
  • Brauner, Y.
  • ; p. 387-411
  • Formulary apportionment in the EU and the US : a comparative perspective on the sharing mechanism of the proposed CCCTB
  • Hellerstein, W.
  • ; p. 413-459
Extent
xxx, 466 p.
Isbn
9789087222246
Isbn Type
(e-book)
Label
Movement of persons and tax mobility in the EU : changing winds
Publication
Contents
  • Tax mobility in the European Union : present and future trends
  • Dourado, A.P.
  • ; p. 3-26
  • EU at the crossroads in 2011 : EMU and/or internal market?
  • Vanistendael, F.
  • ; p. 27-53
  • Cross-border transfer of seat and companies' freedom of establishment in the EU - where are we now?
  • Frada de Sousa, A.
  • ; p. 57-83
  • Insolvency mobility within the EU
  • Piekenbrock, A.
  • ; p. 85-107
  • The localization of companies from the perspective of insolvency law : the concept of COMI
  • Veder, M.
  • ; p. 109-131
  • Mobility of companies in the European Union : a jigsaw of company law and tax law, case law and secondary law falls into place?
  • Pistone, P.
  • Gergely Szabó, D.
  • Engsig Sørensen, K.
  • ; p. 135-169
  • Exit taxes on companies
  • Marres, O.
  • ; p. 171-187
  • Taxation of unrealized profits on the occasion of a transfer of company seat or assets
  • Lyal, R.
  • ; p. 189-200
  • Cross-border mergers and corporate mobility in the European Union : a difficult balance
  • Mucciarelli, F.M.
  • ; p. 203-212
  • National measures to counter tax avoidance under the Merger Directive
  • Englisch, J.
  • ; p. 213-286
  • "Packaging" in the lights of the Netherlands Supreme Court's case law, the Merger Directive and the proposed CCCTB Directive
  • van de Streek, J.
  • ; p. 287-304
  • The reach of EU citizenship rights for "static" EU citizens : time to move on?
  • Goldner Lang, I.
  • ; p. 307-327
  • Social security issues and taxation of frontier workers - the case of pensions
  • Brokelind, C.
  • ; p. 329-351
  • Taxation of groups and CCCTB
  • Maisto, G.
  • ; p. 355-362
  • Possible effects of a Common Consolidated Corporate Tax Base on EU tax budget
  • Koch, R.
  • Oestreicher, A.
  • Vorndamme, D.
  • Hohls, S.
  • ; p. 363-385
  • Formulary taxation and transfer pricing : the good, the bad and the misguided
  • Brauner, Y.
  • ; p. 387-411
  • Formulary apportionment in the EU and the US : a comparative perspective on the sharing mechanism of the proposed CCCTB
  • Hellerstein, W.
  • ; p. 413-459
Extent
xxx, 466 p.
Isbn
9789087222246
Isbn Type
(e-book)

Subject

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