The concept of legal and constitutional pluralism / Niels Petersen -- Territoriality in EU (tax) law : a sacred principle, or Dépassé? / Suzanne Kingston -- Implications of fundamental freedoms for tax treaties, especially treaty abuse / Emmanuel Raingeard de la Blétière -- The non-discrimination analysisunder the OECD model as compared to the EU fundamental freedoms / Niels Bammens -- Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies / Cécile Brokelind -- Enhanced cooperation : a way forward for tax harmonization in the European Union? / Anzhela Cédelle -- Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union / Frans Vanistendael -- International tax coordination through the BEPS Project and the exercise of tax sovereignty in the European Union / Pasquale Pistone -- The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law / Ana Paula Dourado
Summary
"This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The book focuses on aspects that have not yet received much attention in legal research and thus goes beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. In addition to consequences for taxpayers and courts, it covers tax policy implications. In that context, the much discussed initiatives by the OECD and the European Union on harmful tax planning and tax competition receive particular attention."--Back cover
