Allocating Taxing Powers Within the European Union

Richelle, Isabelle (EDT); Schon, Wolfgang (EDT); Traversa, Edoardo (EDT)

ISBN 10: 3642436374 / ISBN 13: 9783642436376

Verlag: Springer, 2015

Bestandsnummer des Verkäufers 23784937-n

Inhaltsangabe:

Addresses key issues for the allocation of taxing powers in the European Union

Looks at fundamental questions of direct taxation

Covers a broad range of aspects such as limited tax liability, losses or transfer pricing

Von der hinteren Coverseite:

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”.

Bibliografische Details

Titel: Allocating Taxing Powers Within the European...
Verlag: Springer
Erscheinungsdatum: 2015
Einband: Softcover
Zustand: New