Buch, Englisch, 472 Seiten, Format (B × H): 161 mm x 249 mm, Gewicht: 729 g
Buch, Englisch, 472 Seiten, Format (B × H): 161 mm x 249 mm, Gewicht: 729 g
ISBN: 978-90-411-9410-7
Verlag: Wolters Kluwer
Among the issues dealt with in the course of the analysis are the following: - locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers;
- hybrid mismatch arrangements as a prime example of double non-taxation;
- political efforts undertaken within the EU in order to address double taxation and double non-taxation;
- double non-taxation in the European VAT system;
- the convergence of the fundamental freedoms and the State aid rules;
- the ECJ’s dilemma concerning juridical double taxation;
- the deviating approach with regard to economic double taxation;
- the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation.
The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout the book. The final chapter provides an outlook on possible developments in the future. How this will help you:
Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Thus, this book serves as a navigator in light of the ongoing implementation of BEPS measures. As a giant step towards greater legal certainty in this challenging area of tax law, this book is a practical handbook for tax authorities, scholars, and tax practitioners across Europe and even beyond.