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Allocating Taxing Powers within the European Union

Previously published in hardcover
BuchKartoniert, Paperback
220 Seiten
Englisch
Springererschienen am16.04.20152013
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm´s length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive allocation of taxing powers within the European Union is on its way to a convincing overall framework and to stretch the discussion beyond discrimination .mehr
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BuchKartoniert, Paperback
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KlappentextThe contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm´s length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive allocation of taxing powers within the European Union is on its way to a convincing overall framework and to stretch the discussion beyond discrimination .
Details
ISBN/GTIN978-3-642-43637-6
ProduktartBuch
EinbandartKartoniert, Paperback
Verlag
Erscheinungsjahr2015
Erscheinungsdatum16.04.2015
Auflage2013
ReiheMPI Studies in Tax Law and Public Finance
Seiten220 Seiten
SpracheEnglisch
Gewicht359 g
IllustrationenXI, 220 p.
Artikel-Nr.15572981
Rubriken
GenreRecht

Inhalt/Kritik

Inhaltsverzeichnis
A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation.- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law.- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law.- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature.- T. Hackemann: Group Taxation in the European Union.- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification.- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market.- E. Reimer: Taxation - an Area without Mutual Recognition?mehr

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