Double Taxation Within the European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Double Taxation Within the European Union write by Alexander Rust. This book was released on 2011. Double Taxation Within the European Union available in PDF, EPUB and Kindle. Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
Taxation in European Union
Taxation in European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in European Union write by Pietro Boria. This book was released on 2017-04-04. Taxation in European Union available in PDF, EPUB and Kindle. This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
The EU and Third Countries
The EU and Third Countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The EU and Third Countries write by Michael Lang. This book was released on 2007. The EU and Third Countries available in PDF, EPUB and Kindle. Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.
European Union Corporate Tax Law
European Union Corporate Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European Union Corporate Tax Law write by Christiana HJI Panayi. This book was released on 2013-05-09. European Union Corporate Tax Law available in PDF, EPUB and Kindle. 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.
Corporate Income Tax Harmonization in the European Union
Corporate Income Tax Harmonization in the European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Income Tax Harmonization in the European Union write by D. Pîrvu. This book was released on 2012-08-13. Corporate Income Tax Harmonization in the European Union available in PDF, EPUB and Kindle. Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
