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


ISBN13: 9789403501543
Published: January 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £140.00



In stock.

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.

Subjects:
Taxation
Contents:
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

Series: Eucotax Series on European Taxation

Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
£112.00
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
£116.00
£86.00
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
£115.00
£111.00
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
£107.00
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
£154.00
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
£167.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£139.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£113.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£188.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£211.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£167.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£154.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£178.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£178.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£167.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£167.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£167.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£173.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£167.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£224.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£177.00
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£222.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£374.00
£187.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£290.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£298.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£249.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£268.00
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
£243.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£262.00