EU income tax law: issues for the years ahead

Resource Information

The work EU income tax law: issues for the years ahead 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

EU income tax law: issues for the years ahead

Contributor

• Weber, D. (Dennis)

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

Series statement

EC and international tax law series

Series volume

Vol. 9