Research handbook on European Union taxation law

Resource Information

The work Research handbook on European Union taxation law 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

Research handbook on European Union taxation law

Contributor

• HJI Panayi, C
• Haslehner, W.C
• Traversa, E. (Edoardo)

Subject

• EU tax law
• State aid
• VAT
• ability to pay
• aggressive tax planning
• canons of taxation
• carbon tax
• charities
• corporate income tax
• cross-border loss relief
• dispute resolution
• domestic tax law
• environmental tax
• exit tax
• family taxation
• fiscal neutrality
• fundamental freedoms
• harmful tax competition
• harmonization of tax
• individual income tax
• international taxation
• investment
• passive income
• recovery of tax
• secondary law (EU)
• tax sovereignty
• territoriality
• transfer pricing

Language

eng

Summary

This book investigates the EU tax law principles in the context of both direct and indirect taxation. It provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, State aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Research handbooks in European law