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

Download Book Eu Freedoms Non Eu Countries And Company Taxation Eucotax Series On European Taxation in PDF format. You can Read Online Eu Freedoms Non Eu Countries And Company Taxation Eucotax Series On European Taxation here in PDF, EPUB, Mobi or Docx formats.

Eu Freedoms Non Eu Countries And Company Taxation

Author : Daniel Smit
ISBN : 9041140417
Genre : Law
File Size : 84. 34 MB
Format : PDF, Kindle
Download : 497
Read : 980

Download Now


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.

Non Discrimination In European And Tax Treaty Law

Author : Kasper Dziurdz
ISBN : 9783709407295
Genre : Law
File Size : 44. 20 MB
Format : PDF, Kindle
Download : 286
Read : 247

Download Now


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.

European Union Corporate Tax Law

Author : Christiana HJI Panayi
ISBN : 9781107354982
Genre : Law
File Size : 50. 51 MB
Format : PDF, Mobi
Download : 160
Read : 503

Download Now


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.

Charity Crossing Borders

Author : Sabine Heidenbauer
ISBN : 9789041138132
Genre : Law
File Size : 78. 56 MB
Format : PDF
Download : 967
Read : 374

Download Now


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 : 48. 95 MB
Format : PDF, ePub, Mobi
Download : 272
Read : 170

Download Now


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

Cfc Legislation Tax Treaties And Ec Law

Author : Michael Lang
ISBN : 9789041122841
Genre : Law
File Size : 68. 7 MB
Format : PDF, Kindle
Download : 698
Read : 150

Download Now


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.

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

Author : Bruno Da Silva
ISBN : 9041169059
Genre : Law
File Size : 48. 49 MB
Format : PDF, ePub
Download : 810
Read : 183

Download Now


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.

The Impact Of Community Law On Tax Treaties Issues And Solutions

Author : Pasquale Pistone
ISBN : 9789041198600
Genre : Business & Economics
File Size : 21. 67 MB
Format : PDF
Download : 720
Read : 867

Download Now


In this book, Dr. Pistone discusses such matters as: how Member States must comply with EC law as they apply their tax treaties; how EC law regulates cross-border tax issues within the Community; and how EC law affects tax treaties between EU Member States and third countries. The analysis is undertaken in the context of the work of European tax scholars writing in most EU languages, thus bringing numerous important theories and proposals into the spotlight for the first time. The author provides expert commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He clearly delineates the legal framework built by these cases, and the repercussions on national, Community, and international tax law and practice. However, the major contribution of this book, above and beyond its full-scale analysis of a crucial European legal regime as currently constituted, is the author's proposed EC Model Tax Convention, presented in Chapter Five. This Model combines existing provisions of international tax law, as embodied in the OECD Model, with the principles of Community tax law as enunciated by the European Court of Justice, and at the same time converts the body of recent scholarship into viable action programs.

Cross Border Mergers Within The Eu

Author : Harm van den Broek
ISBN : 9041138242
Genre : Law
File Size : 33. 72 MB
Format : PDF, Kindle
Download : 252
Read : 734

Download Now


As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences

Belastingontwijking En De Eg Verdragvrijheden

Author : Dennis Weber
ISBN : 9789041124029
Genre : Law
File Size : 41. 27 MB
Format : PDF, Kindle
Download : 902
Read : 1011

Download Now


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.

Top Download:

Best Books