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Advanced Issues in International and European Tax Law
Af: Professor Christiana HJI Panayi Engelsk Hardback
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kr 82
Advanced Issues in International and European Tax Law
Af: Professor Christiana HJI Panayi Engelsk Hardback
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.
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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.
Produktdetaljer
Sprog: Engelsk
Sider: 376
ISBN-13: 9781849466950
Indbinding: Hardback
Udgave:
ISBN-10: 1849466955
Kategori: Komparativ ret
Udg. Dato: 3 dec 2015
Længde: 28mm
Bredde: 243mm
Højde: 165mm
Oplagsdato: 3 dec 2015
Forfatter(e) Professor Christiana HJI Panayi


Kategori Komparativ ret


Sprog Engelsk


Indbinding Hardback


Sider 376


Udgave


Længde 28mm


Bredde 243mm


Højde 165mm

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