Constitutional restraints on corporate tax integration

Resource Information

The work Constitutional restraints on corporate tax integration 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, Continuing Resources.

Label

Constitutional restraints on corporate tax integration

Creator

• Hellerstein, W
• Kofler, G.W
• Mason, R

Subject

• cross-border dividend
• ECJ case law
• double taxation relief
• case law
• corporate income tax

Language

eng

Summary

After an introduction of the subject, part II of this article establishes the basic framework for taxation of cross-border dividends, elaborating briefly on the fundamental concepts of economic double taxation and juridical double taxation and on the various approaches to corporate tax integration. Part III distills the European Court of Justice's (ECJ) complex case law concerning selective relief of economic double taxation and places it into a simple and coherent framework for analysis. This part also offers the authors' critique of the emerging constitutional doctrine governing dividend taxation in Europe. Part IV describes the U.S. case law involving selective relief from economic double taxation at the subnational state level, and thereby lays the groundwork for a comparison of the U.S. and the ECJ jurisprudence involving claims that such relief discriminates against or burdens cross-border trade. Part V provides a comparative analysis of the EU and U.S. case law. Part VI concludes

Citation source

In: Tax law review. - New York. - Vol. 62 (2008),

Geographic coverage

European Union

Language note

English