Advanced Issues in International and European Tax Law.

Intro -- Foreword -- Preface -- Contents -- TABLE OF CASES -- TABLE OF LEGISLATION -- TABLE OF INTERNATIONAL INSTRUMENTS -- Introduction -- 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 1.1. Harmful Tax Competition, Tax Havens, Base Erosion and Profit Shifting -- 1.2. Aggressive Tax Planning of Multinationals: The Politics of the Debate -- 1.3. Good Governance in Tax Matters -- 1.4. Corporate Social Responsibility and Aggressive Tax Planning -- 1.5. Tax in the Boardroom -- 1.6. Conclusion -- 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1-5 -- 2.1. Addressing Base Erosion and Profit Shifting -- 2.2. The Beps Action Plan -- 2.3. Action 1: Addressing the Tax Challenges of the Digital Economy -- 2.4. Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements -- 2.5. Action 3: Strengthen CFC Rules -- 2.6. Action 4: Limit Base Erosion via Interest Payments and Other Financial Payments -- 2.7. Action 5: Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6-10 -- 3.1. Action 6: Prevent Treaty Abuse -- 3.2. Action 7: Prevent the Artificial Avoidance of PE Status -- 3.3. Action 8: Intangibles -- 3.4. Actions 9 and 10: Risks and Capital and Other High Transactions -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10-15 -- 4.1. Action 11: Establish Methodologies to Collect and Analyse Data on Beps and the Actions to Address it -- 4.2. Action 12: Require Taxpayers to Disclose their Aggressive Tax Planning Arrangements -- 4.3. Action 13: Re-Examine Transfer Pricing Documentation -- 4.4. Action 14: Make Dispute Resolution Mechanisms More Effective.

4.5. Action 15: Develop a Multilateral Instrument -- 4.6. Beps and Developing Countries -- 5. International Tax Avoidance and European Union Law -- 5.1. The Judicial Development of A Principle of Abuse of Tax Law -- 5.2. The EU Policy on Tax Abuse and Aggressive Tax Planning -- 5.3. The Aftermath of the Action Plan -- 5.4. The Tax Transparency Package -- 5.5. The Group on Digital Economy -- 5.6. The Code of Conduct Group on Business Taxation -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 6.1. Rules on the Determination and/or Allocation of Taxing Rights: Beps Actions 1, 7-10 -- 6.2. Unilaterally-Imposed and Mechanical Linking Rules: Beps Action 2 -- 6.3. Rules Targeting Wholly or Partly Artificial Arrangements: Beps Action 3 -- 6.4. Group-Wide Rules and Comparability Issues: Beps Action 4 -- 6.5. Modified Nexus Approach and Economic Substance: Beps Action 5 -- 6.6. Double Non-Taxation, Lobs and PpTs: Beps Action 6 -- 6.7. Country-By-Country Reporting, Dispute Resolution and Multilateralisation of Tax Treaties: Actions 13, 14 and 15 -- 7. State Aid, Taxation and Aggressive Tax Planning -- 7.1. Introduction -- 7.2. The Role of the Commission -- 7.3. Litigation Avenues-European Courts and National Courts -- 7.4. The Rights of Interested Parties, Competitors and Third Parties -- 7.5. Differences Between Fundamental Freedoms and State Aid -- 7.6. State Aid and Taxes -- 7.7. Themes from Recent Case Law -- 7.8. Tax Rulings, Advance Pricing Agreements and State Aid -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 8.1. The Enhanced Cooperation Procedure -- 8.2. The Financial Transaction Tax -- 8.3. The Financial Transaction Tax and Enhanced Cooperation: The UK Reaction -- 8.4. The Future of the Financial Transaction Tax.

9. International and European Union Tax Law in the Post-BEPS World -- INDEX.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.