Sijbren Cnossen is Professor of Tax Law and Public Finance at the Economics Faculty of Erasmus University, Rotterdam, and Visiting Global Professor of Law at New York University

• 1. Summary and Discussion ; 2. Taxation of Capital Income vs. Labour Income: An Overview ; 3. Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union ; 4. Source- vs. Residence-based Taxation in the European Union: The Wrong Question? ; 5. Issues in the Taxation of Income from Foreign Portfolio and Direct Investment ; 6. The Taxation of Interest in Europe: A Minimum Withholding Tax? ; 7. Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base ; 8. Taxing Capital Income in the Nordic Countries: A Model for the European Union? ; 9. Transfer Pricing and Income Shifting in Integrating Economies ; 10. Deciding whether the European Union should Adopt Formula Apportionment of Company Income

Sijbren Cnossen is Professor of Tax Law and Public Finance at the Economics Faculty of Erasmus University, Rotterdam, and Visiting Global Professor of Law at New York University

• 1. Summary and Discussion ; 2. Taxation of Capital Income vs. Labour Income: An Overview ; 3. Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union ; 4. Source- vs. Residence-based Taxation in the European Union: The Wrong Question? ; 5. Issues in the Taxation of Income from Foreign Portfolio and Direct Investment ; 6. The Taxation of Interest in Europe: A Minimum Withholding Tax? ; 7. Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base ; 8. Taxing Capital Income in the Nordic Countries: A Model for the European Union? ; 9. Transfer Pricing and Income Shifting in Integrating Economies ; 10. Deciding whether the European Union should Adopt Formula Apportionment of Company Income

Sijbren Cnossen is Professor of Tax Law and Public Finance at the Economics Faculty of Erasmus University, Rotterdam, and Visiting Global Professor of Law at New York University

• 1. Summary and Discussion ; 2. Taxation of Capital Income vs. Labour Income: An Overview ; 3. Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union ; 4. Source- vs. Residence-based Taxation in the European Union: The Wrong Question? ; 5. Issues in the Taxation of Income from Foreign Portfolio and Direct Investment ; 6. The Taxation of Interest in Europe: A Minimum Withholding Tax? ; 7. Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base ; 8. Taxing Capital Income in the Nordic Countries: A Model for the European Union? ; 9. Transfer Pricing and Income Shifting in Integrating Economies ; 10. Deciding whether the European Union should Adopt Formula Apportionment of Company Income