Combating tax avoidance in the EU : harmonization and cooperation in direct taxation / edited by José Manuel Almudí Cid, Jorge A. Ferreras Gutiérrez, Pablo A. Hernández González-Barreda.
Preface -- Preface -- A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis / Eva Escribano. The European Union, the state competence in tax matters and abuse of the EU freedoms / Gloria Marín Benítez -- The role of negative harmonization in the European tax arena : special reference to the cross-border loss relief regime / Andrés Sánchez López, Paula Benéitez Régil & Diego Arribas Plaza -- The BEPS project in the European Union : working up the ATAP package / Roberta Plaza -- The scope of the directive and the principles of subsidiarity / Cristino Fayos -- The general anti-abuse rule of the anti-tax avoidance directive / Andrés Báez Moreno & Juan José Zornoza Pérez -- Interest limitation rule / Beatriz Parejo -- Harmonization of controlled foreign corporation rules in the European Union : the Spanish perspective / José Manuel Almudí Cid -- Hybrid mismatch arrangements / Silvia López Ribas -- Exit taxes : one size should not fit all / Pablo A. Hernández González-Barreda -- The switch-over clause in the 2016 proposal for an anti-tax avoidance directive / Félix Daniel Martínez Laguna & Félix Alberto Vega Borrego -- Administrative cooperation in the recovery of claims : Directive 2010/24/EU : A Spanish approach / José María Cobos Gómez -- Change of paradigm in administrative cooperation directives : automatic exchange of information / Antoinette Musilek -- Amendment of Directive 2011/16/EU as regards mandatory automatic exchange of information on tax rulings / Ascensión Maldonado García-Verdugo -- Country by country reporting / María del Mar Barreno Asensio -- Mandatory disclosure rules for tax planning schemes and automatic exchange / Jorge A. Ferreras Gutiérrez -- The new tax dispute resolution mechanisms in the European Union : the 'arbitration directive' / Jaime Mas Hernández -- Code of conduct on withholding tax and the OECD TRACE system / Javier Doldán Varela & Plácido Martos Belmonte -- Elimination of double taxation in the European Union : former Article 293 TEEC, EU competences and controversial aspects of the arbitration directive / Aitor Navarro Ibarrola -- The recommendation on tax treaties and the legal framework of tax treaties between member states and with third states within EU law / Brian Leonard -- The 2016 communication on the strategy on external action and the external dimension of the EU in tax matters : balancing internal market and tax sovereignty / Edoardo Traversa & Alejandro Zubimendi -- The EU list of non-cooperative jurisdictions for tax purposes / Manuel Santaella Vallejo -- The revision of the code of conduct for business taxation / Domingo Jesús Jiménez-Valladolid de L'Hotellerie-Fallois -- Application of the state aid regime to tax rulings / Juan Salvador Pastoriza Vázquez -- The Commission's state aid decisions on advance tax rulings : criticisms and potential impact on the future of direct taxation within the European Union / Giulio Allevato -- The difficult relationship between the fundamental freedoms and the nexus approach as a criterion for applying preferential regimes within the European Union : special reference to IP boxes / María Cruz Barreiro Carril -- Case law of the Court of Justice of the European Union : a reflection for the future / Elena Rodríguez Ruiz de Alda -- Study of the proposal for a council directive on a common corporate tax base / Eduardo Tapia Tejedor -- A preliminary assessment of the EU proposal on significant digital presence : a brave attempt that requires and deserves further analysis / Eva Escribano.
Summary:
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. 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 book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.