Christiana HJI Panayi - Böcker

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union’s Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union’s Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.