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Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation

Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789403501543
  • Published In: January 2019
  • Format: Hardback
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,950.00

HKD 1,891.50 Save HKD 58.50 (3%)

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  • Description 
  • Contents 
  • Details

    About this book:
    Combating Tax Avoidance in the EU is the first and only 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.

    What’s in this book:
    With contributions from both prominent tax academics and Spanish delegates to the European meetings where the EU tax rules are debated and promulgated, the book covers such issues and topics as the following:

    • the development of the EU Strategy towards Aggressive Tax Planning;
    • the recent tax-related jurisprudence of the European Court of Justice;
    • the Anti-Tax Avoidance Directive;
    • tax treaties and non-tax treaties with tax consequences both between the Member States and between the Member States and third countries;
    • code of conduct for business taxation;
    • automatic exchange of information;
    • country-by-country reporting;
    • arbitration in tax matters;
    • external strategy for effective taxation regarding non-EU countries;
    • competition and state aid developments in direct taxation;
    • the Common Consolidated Tax Base; and
    • digital significant presence and permanent establishment.

    How this will help you:
    As the EU pursues its ambitious tax agenda, taxation’s contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever-clearer focus. In addition to its insights into these trends, the book’s unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes and other features of the current international tax landscape. The internal and purposive view of the rules will help readers interpret and match the resulting rules and the directives’ preliminary approaches.

  • Editors

    Contributors

    Foreword

    Preface

    CHAPTER 1
    BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?
    Reuven Avi-Yonah & Gianluca Mazzoni

    PART I
    European Construction, Competences in Tax Matters and the
    Development of Anti-avoidance Rules

    CHAPTER 2
    The European Union, the State Competence in Tax Matters and Abuse of the EU Freedoms
    Gloria Marín Benítez

    CHAPTER 3
    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

    CHAPTER 4
    The BEPS Project in the European Union: Working Up the ATAP Package
    Roberta Poza

    PART II
    Council Directive (EU) 2016/1164 of 12 July 2016 Laying Down Rules Against Tax Avoidance Practices That Directly Affect the Functioning of the Internal Market

    CHAPTER 5
    The Scope of the Directive and the Principle of Subsidiarity
    Cristino Fayos

    CHAPTER 6
    The General Anti-abuse Rule of the Anti-tax Avoidance Directive
    Andrés Báez Moreno & Juan José Zornoza Pérez

    CHAPTER 7
    Interest Limitation Rule
    Beatriz Parejo

    CHAPTER 8
    Harmonization of Controlled Foreign Corporation Rules in the European Union: The Spanish Perspective
    José Manuel Almudí Cid

    CHAPTER 9
    Hybrid Mismatch Arrangements
    Silvia López Ribas

    CHAPTER 10
    Exit Taxes: One Size Should Not Fit All
    Pablo A. Hernández González-Barreda

    CHAPTER 11
    The Switch-Over Clause in the 2016 Proposal for an Anti-tax Avoidance Directive
    Félix Daniel Martínez Laguna & Félix Alberto Vega Borrego

    PART III
    Administrative Cooperation in Tax Matters: A Need for a Full Applicability of European Freedoms and a Guarantee to Tax Effectiveness

    CHAPTER 12
    Administrative Cooperation in the Recovery of Claims: Directive 2010/24/EU– A Spanish Approach
    José María Cobos Gómez

    CHAPTER 13
    Change of Paradigm in Administrative Cooperation Directives: Automatic Exchange of Information
    Antoinette Musilek

    CHAPTER 14
    Amendment of Directive 2011/16/EU as Regards Mandatory Automatic Exchange of Information on Tax Rulings
    Ascensión Maldonado García-Verdugo

    CHAPTER 15
    Country by Country Reporting
    María del Mar Barreno Asensio

    CHAPTER 16
    Mandatory Disclosure Rules for Tax Planning Schemes and Automatic Exchange
    Jorge A. Ferreras Gutiérrez

    CHAPTER 17
    The New Tax Dispute Resolution Mechanisms in the European Union:The ‘Arbitration Directive’
    Jaime Mas Hernández

    CHAPTER 18
    Code of Conduct on Withholding Tax and the OECD TRACE System
    Javier Doldán Varela & Plácido Martos Belmonte

    CHAPTER 19
    Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive
    Aitor Navarro Ibarrola

    PART IV
    Tax Treaties and the External Dimension of the European Union in Tax Matters

    CHAPTER 20
    The Recommendation on Tax Treaties and the Legal Framework of Tax Treaties Between Member States and with Third States Within EU Law
    Brian Leonard

    CHAPTER 21
    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

    CHAPTER 22
    The EU List of Non-cooperative Jurisdictions for Tax Purposes
    Manuel Santaella Vallejo

    PART V
    Other European Measures to Prevent Tax Avoidance: State Aid and the Code of Conduct for Business Taxation

    CHAPTER 23
    The Revision of the Code of Conduct for Business Taxation
    Domingo Jesús Jiménez-Valladolid de L’Hotellerie-Fallois

    CHAPTER 24
    Application of the State Aid Regime to Tax Rulings
    Juan Salvador Pastoriza Vázquez

    CHAPTER 25
    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

    CHAPTER 26
    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

    PART VI
    The Future of European Taxation

    CHAPTER 27
    Case Law of the Court of Justice of the European Union: A Reflection for the Future
    Elena Rodríguez Ruiz de Alda

    CHAPTER 28
    Study of the Proposal for a Council Directive on a Common Corporate Tax Base
    Eduardo Tapia Tejedor

    CHAPTER 29
    A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt That Requires and Deserves Further Analysis
    Eva Escribano

    Index

     

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