European Union corporate tax law:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cambridge [u.a.]
Cambridge Univ. Press
2013
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Cambridge tax law series
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025396875&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XVIII, 394 S. |
| ISBN: | 9781107018990 1107018994 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text |
Titel: European Union corporate tax law
Autor: Panayi, Christiana
Jahr: 2013
CONTENTS
Foreword - Malcolm Gammle QC page xi
Foreword - Professor Michael Lang xv
Preface xvii
Introduction 1
1 The historical background to EU corporate tax law 3
1.1 Introduction 3
1.2 The historical background 9
1.2.1 The Neumark Report 9
1.2.2 The Segre Report 11
1.2.3 The Program for the Harmonisation of Direct
Taxation 13
1.2.4 The Van den Tempel Report 13
1.2.5 The Commission's 1975 proposal and its aftermath 14
1.2.6 The Ruding Report 18
1.3 Recent developments 21
1.3.1 Harmful tax competition and the tax package 21
1.3.2 The 2001 Company Tax Study 22
1.3.3 The aftermath to the 2001 Company Tax Study 25
1.3.4 Good governance in tax matters 27
1.4 The future ofEU corporate tax law 29
2 EU corporate tax legislation 31
2.1 The Parent-Subsidiary Directive 31
2.1.1 Profit distribution 33
2.1.2 Eligibility requirements 36
2.1.3 Taxing the profit distribution 41
2.1.4 What is a withholding tax? 45
2.2 The Merger Directive 50
2.3 The Interest and Royalties Directive 51
vn
VÜi CONTENTS
2.3.1 Eligible companies, permanent establishments
and beneficial ownership 53
2.3.2 Interest, royalties and excluded payments 57
2.3.3 Thetaxationofthepayer/debtor 62
2.3.4 Reform ofthe Interest and Royalties Directive 64
2.4 The Savings Directive 65
2.5 The Arbitration Convention 70
2.6 The Code of Conducton Business Taxation 75
2.7 The Mutual Assistance Directives 76
2.8 The Draft Directive for Cross-Border Loss Relief 78
3 The Common Consolidated Corporate Tax Base 81
3.1 Introduction - unanimity or enhanced Cooperation? 81
3.2 Key features ofthe Draft CCCTB Directive 84
3.2.1 Eligibility and membership tests 84
3.2.2 Optionality: coexistence ofdomestic regimes
and the CCCTB 88
3.2.3 Thenewtaxbase 90
3.2.4 Consolidation and other benefits 93
3.2.5 The administration ofthe CCCTB 98
3.3 Taxation ofinbound and outbound payments 102
3.3.1 Inbound payments 102
3.3.2 Outbound payments 105
3.4 Anti-abuse rules 108
3.4.1 TheGAAR 108
3.4.2 Controlled foreign companies 109
3.4.3 Thin capitalisation 112
3.5 Formulary apportionment 117
3.6 The future ofthe CCCTB 120
4 The Court of Justice and the development of
EU corporate tax law 123
4.1 Tax litigation in the Court of Justice 123
4.2 Fundamental freedoms, State aid and direct taxation 129
4.2.1 Free movement ofgoods 129
4.2.2 Free movement ofpersons 129
4.2.3 Freedom to provide Services 132
4.2.4 Free movement ofcapital 135
4.2.5 Citizenship rights 142
4.2.6 The State aid prohibition 144
CONTENTS IX
4.3 Methodology ofthe Court of Justice 148
4.3.1 Finding the relevant freedom 148
4.3.2 Discrimination and restriction approach 151
4.3.3 Tax treaties and double taxation 157
4.3.4 Overall or per-country approach? 165
4.4 Conclusion 169
Tax obstacles to the cross-border movement
of companies: direct investment 171
5.1 Company residence 171
5.2 Issues with the taxation of corporate groups 175
5.2.1 Expenses in foreign holdings 177
5.2.2 Cross-border lossrelief 182
5.2.3 Controlled foreign companies 196
5.3 Issues with the taxation of permanent establishments 196
5.3.1 Defining permanent establishments 196
5.3.2 The different treatment of permanent establishments and
companies 198
5.3.3 Rules for the attributionofprofits and expenses 207
5.3.4 Notional payments and expenses 212
5.3.5 Cross-border lossrelief 214
Tax obstacles to cross-border portfolio
investment 229
6.1 Double taxation reliefmechanisms 229
6.2 The taxation ofinbounddividends 235
6.2.1 The early cases: individual shareholders 237
6.2.2 Later cases: corporate shareholders 238
6.2.3 Economic and juridical double taxation - the home State
perspective 249
6.3 The taxation of outbound dividends 252
6.3.1 The early cases - Fokus Bank, ACT GLO, Denkavit
and Amurta 252
6.3.2 Later cases - consolidation ofthe Courts principles 257
6.3.3 The relevance of tax treaties - neutralisation of host
State taxes? 264
6.3.4 Economic and juridical double taxation - the host State
perspective? 268
6.3.5 Taxation on gross basis or net basis? 270
6.3.6 Other developments 273
6.4 The taxation of interest and royalties 275
CONTENTS
Reorganisations under EU tax law 282
7.1 Corporate reorganisations and the Merger Directive 283
7.1.1 The scope ofthe Merger Directive 284
7.1.2 Reliefs under the Merger Directive 286
7.1.3 Case law on the Merger Directive 290
7.2 Corporate migration 299
7.2.1 Corporate law restrictions 299
7.2.2 The transferof tax residence 306
7.2.2.1 Exit taxes 307
7.2.2.2 The case law ofthe Court of Justice: emigrating
individuals v. emigrating companies? 310
7.2.3 The EU's corporate vehicles 326
7.3 Transfer ofassets 328
Tax avoidance and EU law 333
8.1 AnEUprincipleofabuseoftaxlaw? 333
8.2 Anti-deferral regimes 338
8.2.1 CFCs in international tax law 339
8.2.2 CFCs in EU tax law 342
8.3 Thin capitalisation 349
8.4 Transfer pricing 360
EU corporate tax law: interim conclusions
and thoughts 365
Index 385 |
| any_adam_object | 1 |
| author | Panayi, Christiana ca. 20./21. Jh |
| author_GND | (DE-588)135754356 |
| author_facet | Panayi, Christiana ca. 20./21. Jh |
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| classification_rvk | PP 6965 |
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| dewey-full | 343.2406/7 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.2406/7 |
| dewey-search | 343.2406/7 |
| dewey-sort | 3343.2406 17 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV040551088 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T16:48:16Z |
| institution | BVB |
| isbn | 9781107018990 1107018994 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025396875 |
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| physical | XVIII, 394 S. |
| publishDate | 2013 |
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| series2 | Cambridge tax law series |
| spelling | Panayi, Christiana ca. 20./21. Jh. Verfasser (DE-588)135754356 aut European Union corporate tax law Christiana HJI Panayi 1. publ. Cambridge [u.a.] Cambridge Univ. Press 2013 XVIII, 394 S. txt rdacontent n rdamedia nc rdacarrier Cambridge tax law series Europäische Union (DE-588)5098525-5 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Körperschaftsteuer (DE-588)4031597-6 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025396875&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Panayi, Christiana ca. 20./21. Jh European Union corporate tax law Europäische Union (DE-588)5098525-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4031597-6 |
| title | European Union corporate tax law |
| title_auth | European Union corporate tax law |
| title_exact_search | European Union corporate tax law |
| title_full | European Union corporate tax law Christiana HJI Panayi |
| title_fullStr | European Union corporate tax law Christiana HJI Panayi |
| title_full_unstemmed | European Union corporate tax law Christiana HJI Panayi |
| title_short | European Union corporate tax law |
| title_sort | european union corporate tax law |
| topic | Europäische Union (DE-588)5098525-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd |
| topic_facet | Europäische Union Körperschaftsteuer |
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