eu freedoms non eu countries and company taxation eucotax series on european taxation

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Eu Freedoms Non Eu Countries And Company Taxation

Author : Daniel Smit
ISBN : 9041140417
Genre : Law
File Size : 88. 75 MB
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In todayOs environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EUbased enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, Oeconomic opennessO is key nowadays.

Eu Tax Law And Policy In The 21st Century

Author : Werner Haslehner
ISBN : 9041188150
Genre : Law
File Size : 73. 29 MB
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About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. What's in this book: Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: non-discrimination; state aid rules; fundamental freedoms; discretionary power of national tax authorities; tax competition in the internal market; cross-border exchange of tax information; corporate tax harmonization; EU and Member States' external relations; and the limits of judicial authority in tax policy. How this will help you: This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

Non Discrimination In European And Tax Treaty Law

Author : Kasper Dziurdz
ISBN : 9783709407295
Genre : Law
File Size : 34. 36 MB
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Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ’s case law on the “finality” of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.

The Impact Of Tax Treaties And Eu Law On Group Taxation Regimes

Author : Bruno Da Silva
ISBN : 9041169059
Genre : Law
File Size : 56. 78 MB
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Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities - differences arising from the interaction of different tax systems - and obstacles - distortions created by domestic legislation arising from differences between domestic and cross-border situations - both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: analysis of the different tax group regimes adopted by different countries; advantages and disadvantages of a variety of models; application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; interrelations between tax treaties and EU Law in the context of tax groups; and per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.

Eu Citizenship And Direct Taxation

Author : Erik Ros
ISBN : 9041185844
Genre : Law
File Size : 85. 13 MB
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EUCOTAX Series on European Taxation Volume 54 EU Citizenship and Direct Taxation is the first book to investigate in detail how the Court of Justice of the European Union (ECJ) has tried to reconcile specific national direct tax rules with the general European Union (EU) principle of free movement of persons from the perspective of EU citizenship. Freedom of movement is a key principle of the EU resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in the other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have a much smaller basis for harmonization at EU level than indirect taxes. As a result, decisions of ECJ on the clash between the EU principle of free movement and Member States' direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation. What's in this book The book's incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States' direct tax rules includes in-depth discussion of the following elements and more: the concept of EU citizenship in the EU's constitutional and institutional development; how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; how the notion of EU citizenship has widened the ECJ's view on treaty access; how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU's constitutional context; and numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon. The willingness at EU level to make EU citizenship a key driver behind the European integration process relates to the purpose of this study. This book explains that the ECJ is reconceptualizing the market freedoms relating to the free movement of persons as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. How this will help you: This book proceeds confidently through the maze of rules that relate to the notion of EU citizenship and gives a broad understanding of the concept of EU citizenship in the EU's constitutional and institutional development. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book will be a great influence in the practice and study of taxation in the EU.

Charity Crossing Borders

Author : Sabine Heidenbauer
ISBN : 9789041138132
Genre : Law
File Size : 47. 96 MB
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Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.

From Marks Spencer To X Holding

Author : Dennis Manolito Weber
ISBN : 9789041133991
Genre : Law
File Size : 50. 71 MB
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Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member States and is now under consideration in an EU proposal conce

European Union Corporate Tax Law

Author : Christiana HJI Panayi
ISBN : 9781107354982
Genre : Law
File Size : 79. 60 MB
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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Cfc Legislation Tax Treaties And Ec Law

Author : Michael Lang
ISBN : 9789041122841
Genre : Law
File Size : 50. 15 MB
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CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up corporations abroad to lower their tax burden. The reason is the shielding effect of non-resident corporations. Thus, especially high tax countries feel the need to deny the tax benefits of Controlled Foreign Corporations in low tax countries. 70 experts, including the National and General Reporters, convened for a joint conference on CFC legislations in Rust (Austria) from 3 ¿ 6 July 2003. 23 National Reports from nearly all EU countries as well as Australia, the Czech Republic, Estonia, Hungary, Israel, Lithuania, New Zealand and Norway deal with domestic CFC provisions and the influence of DTCs and EC law on CFC legislations. These National Reports and a summarizing General Report have been compiled and published in this volume.

Belastingontwijking En De Eg Verdragvrijheden

Author : Dennis Weber
ISBN : 9789041124029
Genre : Law
File Size : 72. 9 MB
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This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital; tests entailed by Community law: the economic activity test, the artificiality test, and the substance test; the extent to which holding and letterbox companies may invoke the freedom of movement; and the fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.

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