Thesis (doctoral) - Universität, Luxemburg, 2017. Includes bibliographical references.
Contents:
Chapter 1: An introduction to the Anti-Tax Avoidance Directive and the implementation of the BEPS project in the European Union / Weber, D. (Dennis) Weber, D. (Dennis) ; p. 1-12 Chapter 10: BEPS Action 12 : the lack of certainty and the infringement of taxpayers' rights / De Haro, A. ; p. 187-208 Chapter 11: The transitional period and its impact on tax competition and the implementation of the BEPS project / Xu, H. (Haiyan) Xu, H. (Haiyan) ; p. 209-255 Chapter 12: The interest limitation rule / Zafirov, I. Zafirov, I. ; p. 259-286 Chapter 13: Entrepreneurial, corporate and asset emigration in exit taxation in the ATAD / Vermeulen, H. ; p. 287-299 Chapter 14: Is the ATAD's GAAR a Pandora's box? / Wilde, M.F. de ; p. 301-328 Chapter 15: Developing a common framework against tax avoidance in the European Union / Perdelwitz, A. ; p. 329-353 Chapter 16: The ATAD's CFC rule and its impact on the existing regime of EU member states / HJI Panayi, C. ; p. 355-378 Chapter 17: Some observations on the carve-out clause of article 7(2)(a) of the ATAD with regard to third countries / Danon, R.J. ; p. 379-407 Chapter 18: Hybrid mismatch rules under ATAD I & II / Fibbe, G.K. ; p. 409-418 Chapter 19: Permanent establishment mismatches under ATAD II / Pancham, S.R. ; p. 419-435 Chapter 2: The BEPS project : still a military approach / Schoueri, L.E. ; p. 15-36 Chapter 20: Imported mismatches / Peeters, B. (Bart) ; p. 437-451 Chapter 3: EU-US relations in the field of direct taxes from the EU perspective : a BEPS-induced transformation? / Haslehner,W.C. ; p. 37-61 Chapter 4: The EU-US relationship in the field of income taxation as viewed from a US perspective / Shaviro, D.N. ; p. 63-74 Chapter 5: BEPS, 3D printing and the evolution of the manufacturing industry / Olmos, L. ; p. 75-96 Chapter 6: Patent boxes before and after BEPS Action 5 / Flamini, A. Flamini, A. ; p. 97-119 Chapter 7: Tax planning and State aid / Smit, D.S. ; p. 121-132 Chapter 8: BEPS Action 6 and the LOB provision : restoring the debate on the compatibility with EU law / Silva, B. Farinha Aniceto da ; p. 133-166 Chapter 9: The switch-over clause : to exempt or not to exempt, that is the question / Groot, I.M. de Groot, I.M. de ; p. 167-186
Summary:
Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States. Subjects discussed in this book are: EU-US relations in the field of direct taxes; BEPS and 3D printing; Patent boxes before and after BEPS Action 5; Tax planning and State aid; BEPS Action 6 and the limitation on benefits (LoB) provision; The switch-over clause; BEPS Action 12, the lack of certainty and the infringement of taxpayers' rights; The interest limitation rule of the ATAD; Exit taxation and the ATAD; General anti-abuse rules and the ATAD; Controlled foreign company (CFC) rules and the ATAD; The ATAD's CFC rule and third countries; Hybrid mismatch rules under ATAD I & II; Permanent establishment (PE) mismatches under ATAD II; Imported mismatches.
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