Eu Freedoms Non Eu Countries And Company Taxation

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EU Freedoms, Non-EU Countries and Company Taxation

D.S. Smit
EU Freedoms Non EU Countries and Company Taxation Book PDF

Author : D.S. Smit
Publisher : Kluwer Law International B.V.
Page : 822 pages
File Size : 40,8 Mb
Release : 2012-06-01
Category : Law
ISBN : 9789041140746

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EU Freedoms, Non-EU Countries and Company Taxation by D.S. Smit Pdf

In today’s 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 EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.

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 : 46,5 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.

EU Tax Law

Marjaana Helminen
EU Tax Law Book PDF

Author : Marjaana Helminen
Publisher : IBFD
Page : 453 pages
File Size : 42,7 Mb
Release : 2011
Category : Direct taxation
ISBN : 9789087220969

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EU Tax Law by Marjaana Helminen Pdf

This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.

EU Freedoms and Taxation

Frans Vanistendael
EU Freedoms and Taxation Book PDF

Author : Frans Vanistendael
Publisher : Unknown
Page : 302 pages
File Size : 55,8 Mb
Release : 2006
Category : Human rights
ISBN : 907607898X

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EU Freedoms and Taxation by Frans Vanistendael Pdf

Member States of the European Union have always insisted on their unrestricted national sovereignty. This book focuses on the crucial issue of the balance between the imperatives of the fundamental economic freedoms of the EC Treaty and the legitimate national interests of the Member States in protecting their national tax systems. The book, based on the proceedings of the annual conference of the European Association of Tax Law Professors (EATLP) held in Paris in June 2004, has been divided into the following four major subject areas: - the significance of the prohibitions of discrimination and restriction within the framework of the fully integrated market; - the lessons to be learned for taxation from the application of these prohibitions in areas other than taxation; - the basis and scope of the public interest justification advanced by the Member States for tax measures violating the fundamental freedoms; and the compatibility of the "national tax principles of the Member States" with a fully integrated market. Attention is also given to the adaptation of the tax systems of three major new Member States (the Czech Republic, Hungary and Poland) to the requirements of the "acquis communautaire". Finally, there is a special contribution on the effect of the prohibitions of discrimination and restriction in non-EU countries (Norway and Switzerland). This book presents a comprehensive study of the tax issues that play a decisive role in the making or breaking of the European Economic and Monetary Union.

European Union Corporate Tax Law

Christiana H. J. I. Panayi
European Union Corporate Tax Law Book PDF

Author : Christiana H. J. I. Panayi
Publisher : Cambridge University Press
Page : 397 pages
File Size : 49,9 Mb
Release : 2021-06-17
Category : Law
ISBN : 9781108983488

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European Union Corporate Tax Law by Christiana H. J. I. Panayi Pdf

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book 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. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.

Corporate Income Taxation in Europe

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck
Corporate Income Taxation in Europe Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Edward Elgar Publishing
Page : 384 pages
File Size : 52,7 Mb
Release : 2013-10-31
Category : Law
ISBN : 9781782545422

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Corporate Income Taxation in Europe by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck Pdf

The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars

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 : 54,9 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.

Taxation of Intercompany Dividends Under Tax Treaties and EU Law

Guglielmo Maisto,International Bureau of Fiscal Documentation
Taxation of Intercompany Dividends Under Tax Treaties and EU Law Book PDF

Author : Guglielmo Maisto,International Bureau of Fiscal Documentation
Publisher : IBFD
Page : 1093 pages
File Size : 45,6 Mb
Release : 2012
Category : Corporations
ISBN : 9789087221393

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Taxation of Intercompany Dividends Under Tax Treaties and EU Law by Guglielmo Maisto,International Bureau of Fiscal Documentation Pdf

This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.

Introduction to European Tax Law: Direct Taxation

Karoline Spies
Introduction to European Tax Law Direct Taxation Book PDF

Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 46,7 Mb
Release : 2023-01-02
Category : Business & Economics
ISBN : 9781913507466

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Introduction to European Tax Law: Direct Taxation by Karoline Spies Pdf

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Introduction to European Tax Law on Direct Taxation

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Introduction to European Tax Law on Direct Taxation Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 305 pages
File Size : 44,6 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412671

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Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies Pdf

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

Landmark Decisions of the ECJ in Direct Taxation

Werner Haslehner
Landmark Decisions of the ECJ in Direct Taxation Book PDF

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 47,5 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296

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Landmark Decisions of the ECJ in Direct Taxation by Werner Haslehner Pdf

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.

Taxation in European Union

Pietro Boria
Taxation in European Union Book PDF

Author : Pietro Boria
Publisher : Springer
Page : 208 pages
File Size : 47,7 Mb
Release : 2017-04-04
Category : Law
ISBN : 9783319539195

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Taxation in European Union by Pietro Boria Pdf

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”.

EU Corporate Law and EU Company Tax Law

Luca Cerioni
EU Corporate Law and EU Company Tax Law Book PDF

Author : Luca Cerioni
Publisher : Edward Elgar Publishing
Page : 292 pages
File Size : 41,7 Mb
Release : 2007-01-01
Category : Law
ISBN : 1847205305

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EU Corporate Law and EU Company Tax Law by Luca Cerioni Pdf

With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.

The EU and Third Countries

Michael Lang,Pasquale Pistone
The EU and Third Countries Book PDF

Author : Michael Lang,Pasquale Pistone
Publisher : Kluwer Law International
Page : 0 pages
File Size : 54,6 Mb
Release : 2007
Category : Corporations
ISBN : 9041126651

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The EU and Third Countries by Michael Lang,Pasquale Pistone Pdf

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.

EU Tax Law and Policy in the 21st Century

Werner Haslehner,Georg Kofler,Alexander Rust
EU Tax Law and Policy in the 21st Century Book PDF

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 440 pages
File Size : 47,9 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041188168

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EU Tax Law and Policy in the 21st Century by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

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. 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. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.