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Author : J. J. A. M. Korving
Publisher :
ISBN 13 : 9789012404341
Total Pages : 439 pages
Book Rating : 4.4/5 (43 download)
Download or read book Internal Market Neutrality written by J. J. A. M. Korving and published by . This book was released on 2019 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jérôme Monsenego
Publisher : IBFD
ISBN 13 : 9087221134
Total Pages : 415 pages
Book Rating : 4.0/5 (872 download)
Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Author : Alexandre Saydé
Publisher : Bloomsbury Publishing
ISBN 13 : 178225403X
Total Pages : 506 pages
Book Rating : 4.7/5 (822 download)
Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.
Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403532963
Total Pages : 471 pages
Book Rating : 4.4/5 (35 download)
Download or read book Towards a Neutral Formulary Apportionment System in Regional Integration written by Shu-Chien Chen and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Author : Stefan Mayer
Publisher : IBFD
ISBN 13 : 9087220480
Total Pages : 355 pages
Book Rating : 4.0/5 (872 download)
Download or read book Formulary Apportionment for the Internal Market written by Stefan Mayer and published by IBFD. This book was released on 2009 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.
Author : Ernst Hirsch Ballin
Publisher : Springer Nature
ISBN 13 : 3030328937
Total Pages : 192 pages
Book Rating : 4.0/5 (33 download)
Download or read book European Variations as a Key to Cooperation written by Ernst Hirsch Ballin and published by Springer Nature. This book was released on 2020-01-02 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Open Access book offers a novel view on the benefits of a lasting variation between the member states in the EU. In order to bring together thirty very different European states and their citizens, the EU will have to offer more scope for variation. Unlike the existing differentiation by means of opt-outs and deviations, variation is not a concession intended to resolve impasses in negotiations; it is, rather, a different structuring principle. It takes differences in needs and in democratically supported convictions seriously. A common core remains necessary, specifically concerning the basic principles of democracy, rule of law, fundamental rights and freedoms, and the common market. By taking this approach, the authors remove the pressure to embrace uniformity from the debate about the EU’s future. The book discusses forms of variation that fall both within and outside the current framework of European Union Treaties. The scope for these variations is mapped out in three domains: the internal market; the euro; and asylum, migration and border control.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9789264178946
Total Pages : 120 pages
Book Rating : 4.1/5 (789 download)
Download or read book Competitive Neutrality Maintaining a Level Playing Field between Public and Private Business written by OECD and published by OECD Publishing. This book was released on 2012-09-11 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part I: Introduction Part II: Aspects of competitive neutrality Part III: Options for implementation based on national practices
Author : Alexandre Saydé
Publisher : Hart Publishing
ISBN 13 : 9781509907403
Total Pages : 0 pages
Book Rating : 4.9/5 (74 download)
Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Hart Publishing. This book was released on 2016-10-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.
Author : Ioanna Mitroyanni
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041145338
Total Pages : 288 pages
Book Rating : 4.0/5 (411 download)
Download or read book Integration Approaches to Group Taxation in the European Internal Market written by Ioanna Mitroyanni and published by Kluwer Law International B.V.. This book was released on 2008-10-13 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.
Author : Pernilla Rendahl
Publisher : IBFD
ISBN 13 : 9087220626
Total Pages : 461 pages
Book Rating : 4.0/5 (872 download)
Download or read book Cross-border Consumption Taxation of Digital Supplies written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
Author : Hakim Ben Hammouda
Publisher : Routledge
ISBN 13 : 1351771604
Total Pages : 193 pages
Book Rating : 4.3/5 (517 download)
Download or read book The Political Economy of Post-adjustment written by Hakim Ben Hammouda and published by Routledge. This book was released on 2017-11-30 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Hammouda's text focuses on modernization experiences in the South which, in the 80s had reached their limits, with the adoption of structural adjustment programmes in most countries. Yet, such Washington Consensus inspired programmes met difficulties in initiating new growth dynamics in these countries and in improving their international insertion. Hence, a new era termed post-adjustment by the author has been ushered in, one which is characterized by a decline of structural adjustment programmes and through dynamic and plural research, is striving to introduce new theoretical practices and development strategies. This book is a contribution to such debate.
Author :
Publisher : Roma TrE-Press
ISBN 13 : 8894885518
Total Pages : 173 pages
Book Rating : 4.8/5 (948 download)
Download or read book Introduction to European Union internal market law written by and published by Roma TrE-Press. This book was released on 2017-12-01 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Author : Catherine Barnard
Publisher : Bloomsbury Publishing
ISBN 13 : 184731869X
Total Pages : 337 pages
Book Rating : 4.8/5 (473 download)
Download or read book Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011 written by Catherine Barnard and published by Bloomsbury Publishing. This book was released on 2011-12-15 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.
Author : Nazaré da Costa Cabral
Publisher : Springer Nature
ISBN 13 : 3030294978
Total Pages : 359 pages
Book Rating : 4.0/5 (32 download)
Download or read book The Future of Pension Plans in the EU Internal Market written by Nazaré da Costa Cabral and published by Springer Nature. This book was released on 2019-11-26 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume takes a closer look at various European pension-plan models and the recent challenges, trends and predictions related to the design of such schemes. The contributors analyse new ideas, both from national governments and European institutions, and consider current debates on topics such as the Capital Markets Union (CMU) and the so-called ‘European Pillar of Social Rights’ – calling for a new approach to social policy at the European level in response to common challenges, such as ageing and the digital revolution.This interdisciplinary work embraces economic, financial and legal perspectives, while focusing on previously selected coherence aspects in order to ensure that the analyses are comprehensive and globally consistent.
Author : Maria Júlia Ildefonso Mendonça
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403503084
Total Pages : 381 pages
Book Rating : 4.4/5 (35 download)
Download or read book International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law written by Maria Júlia Ildefonso Mendonça and published by Kluwer Law International B.V.. This book was released on 2023-01-22 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.
Author : Barbara Gabor
Publisher : Edward Elgar Publishing
ISBN 13 : 1781003386
Total Pages : 349 pages
Book Rating : 4.7/5 (81 download)
Download or read book Regulatory Competition in the Internal Market written by Barbara Gabor and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Regulatory competition within Europe and internationally, operates in several fields with different outcomes. This book offers a comparative legal and economic analysis of corporate, securities and competition law, exploring the reasons behind such differences. The books conceptual framework covers the most relevant drivers of competition, including legal actors incentives, channels of competition and governance design. It shows how the different drivers and institutional designs are shaping competitive interactions, drawing relevant conclusions for both general and field specific regulatory policy. Providing a comparative analysis of regulatory competition in three legal fields, this book will be a valuable resource for researchers and academics in law, economics and political science, as well as policymakers legislator, regulator, judiciary at both national and European levels."--Publisher
Author : Panos Koutrakos
Publisher : Edward Elgar Publishing
ISBN 13 : 1783478101
Total Pages : 560 pages
Book Rating : 4.7/5 (834 download)
Download or read book Research Handbook on the Law of the EU’s Internal Market written by Panos Koutrakos and published by Edward Elgar Publishing. This book was released on 2017-01-27 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: While the internal market has been at the heart of the European project from the very beginning, it has rarely been the subject of sustained and comprehensive scholarly examination in its entirety. In the face of profound legal, political and policy pressures, this timely Research Handbook reflects on the cutting-edge issues, horizontal themes and the big questions which illuminate the shape of the internal market. It places the law and policy of the internal market within the context of the financial crisis and the existential questions this has raised for future European integration.
