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The Resource Allocating taxing powers within the European Union, Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)

Allocating taxing powers within the European Union, Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)

Creator
Editor
Contributor
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 <U+0127> � ability-to-pay, source and residence, abuse of law, arm's length standard <U+0127> � 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 --
Language
eng
Work
Publication
Extent
xi, 220 pages
Contents
  • 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
  • Revisiting "Schumacker" :
  • The Territoriality of Tax Incentives within the Single Market
  • Edoardo Traversa, Barbara Vintras
  • Taxation - an Area without Mutual Recognition?
  • Ekkehart Reimer
  • 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
Isbn
9783642349188
Instance
Label
Allocating taxing powers within the European Union
Title
Allocating taxing powers within the European Union
Statement of responsibility
Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)
Creator
Contributor
Editor
Subject
Language
eng
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 <U+0127> � ability-to-pay, source and residence, abuse of law, arm's length standard <U+0127> � 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 --
Member of
Assigning source
Provided by Publisher
Cataloging source
BTCTA
http://library.link/vocab/creatorName
Richelle, Isabelle
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
  • 1961-
  • 1980-
http://library.link/vocab/relatedWorkOrContributorName
  • Schön, Wolfgang
  • Traversa, Edoardo
Series statement
MPI Studies in tax law and public finance,
Series volume
v.2
http://library.link/vocab/subjectName
Taxation
Label
Allocating taxing powers within the European Union, Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
  • 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
  • Revisiting "Schumacker" :
  • The Territoriality of Tax Incentives within the Single Market
  • Edoardo Traversa, Barbara Vintras
  • Taxation - an Area without Mutual Recognition?
  • Ekkehart Reimer
  • 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
Control code
FIEb17513595
Dimensions
24 cm.
Extent
xi, 220 pages
Isbn
9783642349188
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
System control number
(OCoLC)813946755
Label
Allocating taxing powers within the European Union, Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
  • 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
  • Revisiting "Schumacker" :
  • The Territoriality of Tax Incentives within the Single Market
  • Edoardo Traversa, Barbara Vintras
  • Taxation - an Area without Mutual Recognition?
  • Ekkehart Reimer
  • 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
Control code
FIEb17513595
Dimensions
24 cm.
Extent
xi, 220 pages
Isbn
9783642349188
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
System control number
(OCoLC)813946755

Subject

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