European tax integration : law, policy and politics

Resource Information

The instance European tax integration : law, policy and politics represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

European tax integration : law, policy and politics

Instantiates

• European tax integration : law, policy and politics

Publication

• Amsterdam, IBFD, 2018

Contents

• European tax integration : the need for a traffic light at the crossroads of law, policy and politics
• Pistone, P.
• ; p. xxv-xxxvii
• Chapter 1: Trends and facts in European tax integration : harmonization and coordination
• Tenore, M.
• ; p. 3-20
• Commentary on chapter 1: Trends in European direct taxation : tax harmonization, State aid and case law
• Thiel, S. van
• ; p. 21-33
• Chapter 2: The CCCTB relaunch : a critical assessment and some suggestions for modification
• Wilde, M.F. de
• ; p. 35-83
• Commentary on chapter 2: CCCTB relaunch : why a destination-based model would not work
• Fargas Mas, L.M.
• ; p. 85-96
• Chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
• Vanistendael, F.J.G.M.
• ; p. 99-121
• Commentary on chapter 3: On democratic legitimacy of European tax law and the role of the European parliament
• Schoueri, L.E.
• ; p. 123-127
• Chapter 4: Legitimacy in decision-making in tax law : some remarks on taxation, representation and consent to imposition
• Fregni, M.C.
• ; p. 129-154
• Chapter 5: Smaller versus bigger member states : how can their voices and goals be harmoniously reconciled?
• Brokelind, C.
• ; p. 155-172
• Commentary on chapter 5: Smaller versus bigger member states : applying the political science research to the tax agenda
• O'Brien, C. (Cora)
• ; p. 173-179
• Chapter 6: Monitoring decision-making, enforcement and application of the EU tax law : the role of intermediate bodies and lobbies
• Del Federico, L.
• ; p. 181-210
• Commentary on chapter 6: Enhancing the legitimacy of the EU tax policy and law
• Gribnau, H.
• ; p. 211-246
• Chapter 7: Conflicts of international legal frameworks : European challenges in the area of tax competition
• Schoueri, P.G. Lindenberg
• ; p. 249-291
• Chapter 8: Level playing field versus member states' direct tax policies : the State aid (r)evolution
• Martín Jiménez, A.J.
• ; p. 293-323
• Commentary on chapter 8: State aid (r)evolution and harmonization through the back door
• Soler Roch, M.T.
• ; p. 325-332
• Chapter 9: Direct tax consequences of a member state leaving the European Union : Brexit and European integration
• Nogueira, J.F. Pinto
• ; p. 333-376
• Commentary on chapter 9: Preparing for Brexit : what next for the United Kingdom?
• Obuoforibo, B.R.
• ; p. 377-386
• Chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
• Danon, R.J.
• ; p. 387-407
• Commentary on chapter 10: EU fiscal protectionism versus free movement of capital : the case of the ATAD CFC categorical model
• Brauner, Y.
• ; p. 409-413
• Chapter 11: The US-EU tax competition saga : gloves are off, no more cloak and dagger
• Tavares, R.J.S.
• ; p. 415-451
• Commentary on chapter 11: The difference between tax competition and tax protectionism
• Marian, O.
• ; p. 453-459
• Chapter 12: The limits on tax sovereignty imposed by the interpretation of supranational law
• García Antón, R.
• ; p. 463-484
• Commentary on chapter 12: Anathema to the internal market
• Wattel, P.J.
• ; p. 485-495
• Chapter 13: Limits of national tax sovereignty and primacy of supranational law
• Amatucci, F.
• ; p. 497-513
• Commentary on chapter 13: The magic triangle of sovereignty, cooperation and transparency in international taxation
• Traversa, E. (Edoardo)
• ; p. 515-521
• Chapter 14: When EU law and international law pursue seemingly contradictory paths : a mapping of potential conflicts in tax matters
• Pirlot, A.
• ; p. 523-549
• Commentary on chapter 14: Potential areas of conflict between EU law and international law : food for thought for practitioners and scientists
• Burgers, I.J.J.
• ; p. 551-556
• Chapter 15: The right to be heard in European, international and comparative contexts
• De Flora, M.G.
• ; p. 557-587
• Commentary on chapter 15: The right to be heard in European, international and comparative contexts
• Schoueri, L.E.
• ; p. 589-593
• Chapter 16: The impact of the EU anti-tax avoidance package on the exercise of national tax sovereignty
• De Lillo, F.
• ; p. 597-632
• Commentary on chapter 16: Does the anti-tax avoidance directive involve a positive step towards the completion of the internal market? Some reflections in the light of linking rules addressing hybrid mismatches
• Barreiro Carril, M.C.
• ; p. 633-649
• Chapter 17: A proposal for harmonizing the rules on the allocation of taxing rights within the European Union and in relations with third countries
• Arginelli, P.
• ; p. 653-694
• Commentary on chapter 17: Double taxation and the internal market : no simple fix?
• Cédelle, A.
• ; p. 695-703

Extent

xxxvii, 710 p.

Isbn

9789087224745

Isbn Type

(eBook, PDF)

Record ID

u115710