Ebook: Allocating Taxing Powers within the European Union

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.

Content:
Front Matter....Pages I-XI
Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation....Pages 1-42
Revisiting “Schumacker”: The Role of Limited Tax Liability in EU Law....Pages 43-62
How to avoid Double Taxation in the European Union?....Pages 63-72
Transfer Pricing, the Arm’s Length Standard and European Union Law....Pages 73-99
Cross-Border Loss Compensation: State and Critique of the Judicature....Pages 101-122
Group Taxation in the European Union Unitary vs. Per-Country Approach....Pages 123-130
Tax Avoidance, the “Balanced Allocation of Taxing Powers” and the Arm’s Length Standard: an odd Threesome in Need of Clarification....Pages 131-170
The Territoriality of Tax Incentives within the Single Market....Pages 171-196
Taxation – an Area without Mutual Recognition?....Pages 197-220

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.

Content:
Front Matter....Pages I-XI
Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation....Pages 1-42
Revisiting “Schumacker”: The Role of Limited Tax Liability in EU Law....Pages 43-62
How to avoid Double Taxation in the European Union?....Pages 63-72
Transfer Pricing, the Arm’s Length Standard and European Union Law....Pages 73-99
Cross-Border Loss Compensation: State and Critique of the Judicature....Pages 101-122
Group Taxation in the European Union Unitary vs. Per-Country Approach....Pages 123-130
Tax Avoidance, the “Balanced Allocation of Taxing Powers” and the Arm’s Length Standard: an odd Threesome in Need of Clarification....Pages 131-170
The Territoriality of Tax Incentives within the Single Market....Pages 171-196
Taxation – an Area without Mutual Recognition?....Pages 197-220
....