Allocating Taxing Powers Within The European Union

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Allocating Taxing Powers within the European Union

Isabelle Richelle,Wolfgang Schön,Edoardo Traversa
Allocating Taxing Powers within the European Union Book PDF

Author : Isabelle Richelle,Wolfgang Schön,Edoardo Traversa
Publisher : Springer Science & Business Media
Page : 220 pages
File Size : 44,5 Mb
Release : 2013-03-14
Category : Law
ISBN : 9783642349195

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Allocating Taxing Powers within the European Union by Isabelle Richelle,Wolfgang Schön,Edoardo Traversa Pdf

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”.

Tax Policy : Trends in the Allocation of Powers Between the Union and Its Member States

H. Kube
Tax Policy Trends in the Allocation of Powers Between the Union and Its Member States Book PDF

Author : H. Kube
Publisher : Unknown
Page : 128 pages
File Size : 40,9 Mb
Release : 2016
Category : Electronic
ISBN : OCLC:1262821574

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Tax Policy : Trends in the Allocation of Powers Between the Union and Its Member States by H. Kube Pdf

The article analyses the developments in the European tax law over the last twenty-five years. The following issues are dealt with: dualism of direct and indirect taxes and tax harmonization; future EU rule-making in the field of direct taxes; negative integration, fundamental freedoms and state aid; corporate income taxation in the EU Member States and effective average tax rate; conditionality in the context of European Stability Mechanism (ESM). In their interdisciplinary analysis the authors reflect on these developments from the perspective of the vertical allocation of powers. They demonstrate the current balance of taxing powers between the EU (Commission, European Court of Justice) and its Member States.

Double (Non-)Taxation and EU Law

Christoph Marchgraber
Double Non Taxation and EU Law Book PDF

Author : Christoph Marchgraber
Publisher : Kluwer Law International B.V.
Page : 472 pages
File Size : 45,6 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041194114

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Double (Non-)Taxation and EU Law by Christoph Marchgraber Pdf

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.

The European Union and Direct Taxation

Luca Cerioni
The European Union and Direct Taxation Book PDF

Author : Luca Cerioni
Publisher : Routledge
Page : 254 pages
File Size : 54,5 Mb
Release : 2015-06-05
Category : Law
ISBN : 9781317817581

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The European Union and Direct Taxation by Luca Cerioni Pdf

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Jérôme Monsenego
Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base Book PDF

Author : Jérôme Monsenego
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 42,5 Mb
Release : 2018-06-05
Category : Law
ISBN : 9789041194145

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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base by Jérôme Monsenego Pdf

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity, which have not been addressed in detail by existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment. This book responds to the need of research in the area of State aid law applied to the taxation of the income of multinational enterprises, focusing on the crucial concept of selectivity. The analysis proceeds with a detailed investigation of the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises: – the arm’s length principle; – transfer pricing safe harbours; and – systems of formula apportionment. This research project is conducted at a theoretical level, without considering national provisions or particular tax treaties. The author suggests an analytical framework on the application of the selectivity test to the three allocation methods. It is concluded that these methods are likely to have certain selective features, with varying possibilities to be justified by the inner logic of a corporate income tax system. It is also demonstrated that selectivity occurs for different reasons, due to the different rationales of the three allocation methods. This book is intended at contributing to the academic literature on the impact of State aid law on the principles for the taxation of the income of multinational enterprises. The outcome of this research project is also relevant for lawmakers who need to reconcile the imperatives of State aid law with the design of rules that match their tax policies, as well as for judges or lawyers who apply the rules on State aid to tax provisions.

Research Handbook on European Union Taxation Law

Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Research Handbook on European Union Taxation Law Book PDF

Author : Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Publisher : Edward Elgar Publishing
Page : 672 pages
File Size : 51,9 Mb
Release : 2020-01-31
Category : Law
ISBN : 9781788110846

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Research Handbook on European Union Taxation Law by Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa Pdf

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Fiscal Federalism in the European Union

Amedeo Fossati,Giorgio Panella
Fiscal Federalism in the European Union Book PDF

Author : Amedeo Fossati,Giorgio Panella
Publisher : Routledge
Page : 318 pages
File Size : 44,8 Mb
Release : 2005-08-03
Category : Business & Economics
ISBN : 9781134632145

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Fiscal Federalism in the European Union by Amedeo Fossati,Giorgio Panella Pdf

To what extent should local and regional governments in the European Union be allowed to determine their own fiscal policies? This book explores the core issues of fiscal federalism in the European context. It combines theoretical and empirical analysis in addressing such questions as: * what sort of fiscal federalism is appropriate in the European Community * what are the dangers of more centralization * what are the costs of greater decentralization

European Union Corporate Tax Law

Christiana HJI Panayi
European Union Corporate Tax Law Book PDF

Author : Christiana HJI Panayi
Publisher : Cambridge University Press
Page : 397 pages
File Size : 51,6 Mb
Release : 2021-06-17
Category : Business & Economics
ISBN : 9781108839020

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European Union Corporate Tax Law by Christiana HJI Panayi Pdf

What is the impact of European Union law on Member State corporate tax systems and the cross-border activities of companies?

Taxation of Investment Funds in the European Union

Tomi Viitala
Taxation of Investment Funds in the European Union Book PDF

Author : Tomi Viitala
Publisher : IBFD
Page : 427 pages
File Size : 48,6 Mb
Release : 2005
Category : Capital gains tax
ISBN : 9789076078755

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Taxation of Investment Funds in the European Union by Tomi Viitala Pdf

The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.

The Impact of Tax Treaties and EU Law on Group Taxation Regimes

Bruno da Silva
The Impact of Tax Treaties and EU Law on Group Taxation Regimes Book PDF

Author : Bruno da Silva
Publisher : Kluwer Law International B.V.
Page : 650 pages
File Size : 48,7 Mb
Release : 2016-07-11
Category : Law
ISBN : 9789041169099

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The Impact of Tax Treaties and EU Law on Group Taxation Regimes by Bruno da Silva Pdf

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.

International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

Maria Júlia Ildefonso Mendonça
International Juridical Double Taxation from an Ability to Pay Perspective under EU Law Book PDF

Author : Maria Júlia Ildefonso Mendonça
Publisher : Kluwer Law International B.V.
Page : 381 pages
File Size : 40,9 Mb
Release : 2023-01-22
Category : Law
ISBN : 9789403503080

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International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law by Maria Júlia Ildefonso Mendonça Pdf

The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.

Combating Tax Avoidance in the EU

José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda
Combating Tax Avoidance in the EU Book PDF

Author : José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda
Publisher : Kluwer Law International B.V.
Page : 656 pages
File Size : 42,6 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501420

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Combating Tax Avoidance in the EU by José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda Pdf

Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

Enhanced Cooperation and European Tax Law

Caroline Heber
Enhanced Cooperation and European Tax Law Book PDF

Author : Caroline Heber
Publisher : Oxford University Press
Page : 545 pages
File Size : 47,7 Mb
Release : 2021-06-17
Category : Law
ISBN : 9780192653338

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Enhanced Cooperation and European Tax Law by Caroline Heber Pdf

The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.

Harmful Tax Competition An Emerging Global Issue

OECD
Harmful Tax Competition An Emerging Global Issue Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 84 pages
File Size : 54,5 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Towards a Neutral Formulary Apportionment System in Regional Integration

Shu-Chien Chen
Towards a Neutral Formulary Apportionment System in Regional Integration Book PDF

Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
Page : 471 pages
File Size : 49,6 Mb
Release : 2023-03-09
Category : Law
ISBN : 9789403532967

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Towards a Neutral Formulary Apportionment System in Regional Integration by Shu-Chien Chen Pdf

International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.