Allocating Taxing Powers within the European Union

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".

List of contents

A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation.- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law.- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law.- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature.- T. Hackemann: Group Taxation in the European Union.- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification.- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market.- E. Reimer: Taxation - an Area without Mutual Recognition?

Summary

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

Product details

• Assisted by: Isabelle Richelle (Editor), Wolfgan Schön (Editor), Wolfgang Schön (Editor), Edoardo Traversa (Editor)
• Publisher: Springer, Berlin
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.2015
• EAN: 9783642436376
• ISBN: 978-3-642-43637-6
• No. of pages: 220
• Dimensions: 160 mm x 15 mm x 230 mm
• Weight: 359 g
• Illustrations: XI, 220 p.
• Series: MPI Studies in Tax Law and Public Finance; MPI Studies in Tax Law and Public Finance
• Subjects: Social sciences, law, business > Law > International law, foreign law; B, Corporate Finance, Public Economics, Law and Criminology, Business Taxation/Tax Law, Financial Law/Fiscal Law, European Integration, European law, Economic systems & structures, Fiscal Law, International institutions, Law—Europe, Public finance, Public finance & taxation, European Economic Community literature, Tax laws, Tax accounting, Financial law: general, Business Taxation and Tax Law, European Economic Integration, Corporate and business tax