European tax integration : law, policy and politics

Resource Information

The work European tax integration : law, policy and politics 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

European tax integration : law, policy and politics

Contributor

• Pistone, P

Subject

• ATAD
• Brexit
• CCCTB
• CFC
• EU law
• EU tax law
• State aid
• case law
• double taxation
• fundamental freedoms
• harmonization of tax
• linking rules
• tax competition
• tax policy
• tax sovereignty
• third countries (EU)

Language

eng

Summary

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

GREIT series