Books+ Search Results
Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
Title
Combating tax avoidance in the EU : harmonization and cooperation in direct taxation / edited by José Manuel Almudí Cid, Jorge A. Ferreras Gutiérrez, Pablo A. Hernández González-Barreda.
ISBN
9789403501543
9403501545
9789403501420 (e-Book)
9789403501512
9403501510
Publication
Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., [2019]
Physical Description
xxxix, 605 pages; 25 cm.
Summary
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. 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 book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.
Format
Books
Language
English
Added to Catalog
October 21, 2019
Series
EUCOTAX series on European taxation ; volume 61.
Bibliography
Includes bibliographical references and index.
Contents
Foreword
Preface
BEPS, ATAP and the new tax dialogue : a transatlantic competition? / Reuven Avi-Yonah & Gianluca Mazzoni
The European Union, the state competence in tax matters and abuse of the EU freedoms / Gloria Marín Benítez
The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime / Andrés Sánchez López, Paula Benéitez Régil & Diego Arribas Plaza
The BEPS project in the European Union : working up the ATAP package / Roberta Plaza
The scope of the directive and the principles of subsidiarity / Cristino Fayos
The general anti-abuse rule of the anti-tax avoidance directive / Andrés Báez Moreno & Juan José Zornoza Pérez
Interest limitation rule / Beatriz Parejo
Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective / José Manuel Almudí Cid
Hybrid mismatch arrangements / Silvia López Ribas
Exit taxes : one size should not fit all / Pablo A. Hernández González-Barreda
The switch-over clause in the 2016 proposal for an anti-tax avoidance directive / Félix Daniel Martínez Laguna & Félix Alberto Vega Borrego
Administrative cooperation in the recovery of claims : Directive 2010/24/EU : A Spanish approach / José María Cobos Gómez
Change of paradigm in administrative cooperation directives : automatic exchange of information / Antoinette Musilek
Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings / Ascensión Maldonado García-Verdugo
Country by country reporting / María del Mar Barreno Asensio
Mandatory disclosure rules for tax planning schemes and automatic exchange / Jorge A. Ferreras Gutiérrez
The new tax dispute resolution mechanisms in the European Union : the 'arbitration directive' / Jaime Mas Hernández
Code of conduct on withholding tax and the OECD TRACE system / Javier Doldán Varela & Plácido Martos Belmonte
Elimination of double taxation in the European Union : former Article 293 TEEC, EU competences and controversial aspects of the arbitration directive / Aitor Navarro Ibarrola
The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law / Brian Leonard
The 2016 communication on the strategy on external action and the external dimension of the EU in tax matters : balancing internal market and tax sovereignty / Edoardo Traversa & Alejandro Zubimendi
The EU list of non-cooperative jurisdictions for tax purposes / Manuel Santaella Vallejo
The revision of the code of conduct for business taxation / Domingo Jesús Jiménez-Valladolid de L'Hotellerie-Fallois
Application of the state aid regime to tax rulings / Juan Salvador Pastoriza Vázquez
The Commission's state aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union / Giulio Allevato
The difficult relationship between the fundamental freedoms and the nexus approach as a criterion for applying preferential regimes within the European Union : special reference to IP boxes / María Cruz Barreiro Carril
Case law of the Court of Justice of the European Union : a reflection for the future / Elena Rodríguez Ruiz de Alda
Study of the proposal for a council directive on a common corporate tax base / Eduardo Tapia Tejedor
A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis / Eva Escribano.
Subjects
Also listed under
Bookmark As
Citation
