Description |
1 online resource |
Series |
MPI studies in tax law and public finance, 2196-0011 ; v. 2 |
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MPI studies in tax law and public finance ; v. 2.
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Contents |
Revisiting "Schumacker": Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation / F. Alfredo García Prats -- Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law / Marco Greggi -- How to avoid Double Taxation in the European Union? / Daniel Gutmann -- Transfer Pricing, the Arm's Length Standard and European Union Law / Wolfgang Schön -- Cross-Border Loss Compensation: State and Critique of the Judicature / Isabelle Richelle -- Group Taxation in the European Union Unitary vs. Per-Country Approach / Tim Hackemann -- Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: an odd Threesome in Need of Clarification / Violeta Ruiz Almendral -- The Territoriality of Tax Incentives within the Single Market / Edoardo Traversa, Barbara Vintras -- Taxation -- an Area without Mutual Recognition? / Ekkehart Reimer |
Summary |
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 |
Analysis |
Law |
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Public finance |
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Europe -- Economic policy |
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Finance |
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European Law |
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Financial Law/Fiscal Law |
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European Integration |
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Public Finance & Economics |
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Business Taxation/Tax Law |
Notes |
English |
Subject |
Taxation -- European Union countries
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LAW -- Military.
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Régimes fiscaux.
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Fiscalité.
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Finances publiques.
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UE/CE Marché unique.
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UE/CE Droit.
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UE/CE Union européenne.
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UE/CE Cour de justice.
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Taxation
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European Union countries
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Form |
Electronic book
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Author |
Richelle, Isabelle
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Schön, Wolfgang, 1961-
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Traversa, Edoardo, 1980-
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ISBN |
9783642349195 |
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3642349196 |
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