Advanced issues in international and European tax law

Advanced issues in international and European tax law / Christiana HJI Panayi.

"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 trea...

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Bibliographic Details
Main Author: Panayi, Christiana HJI
Format: eBook
Language:English
Published: Oxford ; Portland, Ore. : Hart Publishing, [2015]
Subjects:
International business enterprises > Taxation > Law and legislation.
Transfer pricing > Taxation.
Taxation > Law and legislation > European Union countries.
Taxation & duties law.
LAW > Military.
International business enterprises > Taxation > Law and legislation
Taxation > Law and legislation
Transfer pricing > Taxation
European Union countries
Online Access:Click for online access
Table of Contents:
  • Foreword ; Preface ; Contents ; TABLE OF CASES ; TABLE OF LEGISLATION ; TABLE OF INTERNATIONAL INSTRUMENTS ; Introduction ; 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes ; 1.1. Harmful Tax Competition, Tax Havens, Base Erosion and Profit Shifting ; 1.2. Aggressive Tax Planning of Multinationals: The Politics of the Debate ; 1.3. Good Governance in Tax Matters ; 1.4. Corporate Social Responsibility and Aggressive Tax Planning ; 1.5. Tax in the Boardroom ; 1.6. Conclusion.
  • 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1-5 2.1. Addressing Base Erosion and Profit Shifting ; 2.2. The Beps Action Plan ; 2.3. Action 1: Addressing the Tax Challenges of the Digital Economy ; 2.4. Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements ; 2.5. Action 3: Strengthen CFC Rules ; 2.6. Action 4: Limit Base Erosion via Interest Payments and Other Financial Payments ; 2.7. Action 5: Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance.
  • 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6-10 3.1. Action 6: Prevent Treaty Abuse ; 3.2. Action 7: Prevent the Artificial Avoidance of PE Status ; 3.3. Action 8: Intangibles ; 3.4. Actions 9 and 10: Risks and Capital and Other High Transactions ; 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10-15; 4.1. Action 11: Establish Methodologies to Collect and Analyse Data on Beps and the Actions to Address it.
  • 4.2. Action 12: Require Taxpayers to Disclose their Aggressive Tax Planning Arrangements 4.3. Action 13: Re-Examine Transfer Pricing Documentation ; 4.4. Action 14: Make Dispute Resolution Mechanisms More Effective ; 4.5. Action 15: Develop a Multilateral Instrument ; 4.6. Beps and Developing Countries ; 5. International Tax Avoidance and European Union Law ; 5.1. The Judicial Development of A Principle of Abuse of Tax Law ; 5.2. The EU Policy on Tax Abuse and Aggressive Tax Planning ; 5.3. The Aftermath of the Action Plan ; 5.4. The Tax Transparency Package.
  • 5.5. The Group on Digital Economy 5.6. The Code of Conduct Group on Business Taxation ; 6. The Compatibility of the BEPS Proposals with European Union Law ; 6.1. Rules on the Determination and/or Allocation of Taxing Rights: Beps Actions 1, 7-10 ; 6.2. Unilaterally-Imposed and Mechanical Linking Rules: Beps Action 2 ; 6.3. Rules Targeting Wholly or Partly Artificial Arrangements: Beps Action 3 ; 6.4. Group-Wide Rules and Comparability Issues: Beps Action 4 ; 6.5. Modified Nexus Approach and Economic Substance: Beps Action 5 ; 6.6. Double Non-Taxation, Lobs and PpTs: Beps Action 6.

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