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EU Freedoms, Non-EU Countries and Company Taxation

2012-06-01 Law
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Release : 2012-06-01
Genre : Law
Kind : eBook
Book Rating : 743/5 ( reviews)

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Book Synopsis EU Freedoms, Non-EU Countries and Company Taxation by : D.S. Smit

Download or read book EU Freedoms, Non-EU Countries and Company Taxation written by D.S. Smit. This book was released on 2012-06-01. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.

Double Taxation Within the European Union

2011 Double taxation
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Release : 2011
Genre : Double taxation
Kind : eBook
Book Rating : 254/5 ( reviews)

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Book Synopsis Double Taxation Within the European Union by : Alexander Rust

Download or read book Double Taxation Within the European Union written by Alexander Rust. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.

Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union

2011
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Release : 2011
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union by :

Download or read book Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union written by . This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:

Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union

2011
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Release : 2011
Genre :
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Book Rating : /5 ( reviews)

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Book Synopsis Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union by : Daniël̈ Smit

Download or read book Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union written by Daniël̈ Smit. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:

Combating Tax Avoidance in the EU

2018-12-20 Law
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Release : 2018-12-20
Genre : Law
Kind : eBook
Book Rating : 421/5 ( reviews)

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Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid. This book was released on 2018-12-20. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

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