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European Capital Movements and Corporate Taxation : From Transaction-Based Origins to More Principle-Based Capital and Taxation Policies.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2015Copyright date: ©2015Edition: 1st edDescription: 1 online resource (469 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087223441
Subject(s): Genre/Form: Additional physical formats: Print version:: European Capital Movements and Corporate TaxationDDC classification:
  • 349.49700000000001
LOC classification:
  • K4444 .S867 2015
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Table of Contents -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Sphere of EU capital transactions -- 1.1.1. Scope of the study -- 1.1.2. Methodology of the study -- 1.1.3. Spheres of capital transactions and taxation - The concept of capital and policies revolving around it -- 1.1.4. The concept of capital -- 1.1.5. Capital policy - Disparities ab initio -- 1.2. EU capital transactions regime concretely - Commercial and non-commercial components -- 1.2.1. Commercial components of capital transactions regime - A capital policy framework -- 1.2.2. Non-commercial elements - Elements of international tax law -- 1.2.3. The value of the OECD Model as an external source and benchmark for EU tax policy elements -- 1.2.3.1. Transactions and entities subject to tax -- 1.2.3.2. Discrimination between residents and non-residents -- 1.2.3.3. Avoiding double taxation -- 1.2.4. Recapitulation -- Chapter 2: EU Capital Transaction Policy - Basic Terminology -- 2.1. The EU concept of capital in general -- 2.1.1. The Directive 88/361 concept of capital movements -- 2.1.1.1. Directive 88/361 definition of direct investments -- 2.1.2. Limits of the Directive 88/361 regime -- 2.1.3. The Directive 88/361 concept of capital and international models -- 2.1.4. The Directive 88/361 assets and liabilities regulation and comparison with the IAS -- 2.1.4.1. The IAS -- 2.1.4.2. The IAS 32, IAS 39 and the EU definition of assets and liabilities -- 2.1.4.3. The Directive 88/361 classification in the light of IAS 32 -- 2.1.4.3.1. Heading I of Annex I to Directive 88/361 - Establishment and extension of branches or new undertakings and IAS 27, IAS 28, IFRS 11 and IAS 32 -- 2.1.4.3.2. Heading II of Annex I to Directive 88/361 - Real estate -- 2.1.4.3.3. Headings III to VI of Annex I to Directive 88/361 - Operations.
2.1.4.3.4. Headings IX, XI to XII and Subsection E of Heading XIII of Annex I to Directive 88/361 - A panoply of capital transactions not relevant in terms of assets and liabilities -- 2.1.4.3.5. Heading XIII of Annex I to Directive 88/361 - Patents and copyrights -- 2.1.4.4. Directive 88/361 and the IAS combined - Possibilities for a large interpretation -- 2.1.5. Directive 88/361 and the concept of capital and capital movements internationally - Comparison with the OECD and the WTO systems -- 2.1.5.1. The OECD and the concept of capital -- 2.1.5.2. The OECD Code of Liberalisation of Capital Movements and the EU capital transactions regime -- 2.1.5.3. Transactions liberalized under the OECD Code of Liberalisation of Capital Movements -- 2.1.5.3.1. Sections I and II of the Annex A to the Code - Direct nvestments and Directive 88/361 -- 2.1.5.3.2. Section IV of the Annex A to the Code - Operations in securities on capital markets versus Sections V, VI and VII of the Annex A to the Code - Operations -- 2.1.5.3.3. Sections VIII and IX of the Annex A to the Code - Credits directly linked with international commercial transactions or with the rendering of international services and financial credits and loans -- 2.1.5.3.4. Section XIV of the Annex A to the Code - Personal capital movements -- 2.1.5.4. OECD Code of Liberalisation of Current Invisible Operations -- 2.1.5.4.1. Income from capital -- 2.1.5.4.2. An interim conclusion -- 2.1.5.5. The OECD Benchmark Definition of Foreign Direct Investments and the EU direct investments -- 2.1.5.6. The OECD Model and the EU capital transactions regime -- 2.1.5.7. The WTO concept of capital and the EU capital circulation -- 2.1.5.7.1. FDIs and definition of investments -- 2.2. The EU capital concept - Conclusion -- 2.2.1. Effet utile of article 63 of the TFEU -- 2.2.2. Additional thoughts.
Chapter 3: The EU Capital Transactions Principles - The European Court of Justice's Regulatory Premises -- 3.1. Policy elements detectable in the case law of the European Court of Justice -- 3.1.1. A systematic approach -- 3.2. European Court of Justice baseline principles for analysing the EU capital transactions regime -- 3.2.1. Allocation, scope and exercise of Member States' taxation jurisdiction -- 3.2.1.1. Defining tax base and tax rates -- 3.2.1.2. Classification of taxpayer status -- 3.2.1.3. Exercise of taxation powers -- 3.2.1.4. The territoriality principle -- 3.2.1.4.1. The EU variant of the principle of territoriality -- 3.2.1.5. DTCs -- 3.2.1.6. On source and residence-state obligations -- 3.2.1.6.1. The choice of taxation jurisdiction scheme -- 3.2.1.6.2. Allocation at the EU level: Question of nexus -- 3.2.1.7. Conclusion -- 3.2.2. Tax neutrality -- 3.2.3. The guarantee of the EU fundamental freedoms -- 3.2.3.1. Guarantee of the EU fundamental freedoms in direct taxation cases -- 3.2.3.2. Non-restriction versus non-discrimination -- 3.2.3.3. Articles 49 and 63 of the TFEU in the field of corporate taxation - Net capital in terms of the non-discrimination and the non-restriction -- 3.2.3.3.1. Article 63 of the TFEU and the non-discrimination analysis in direct tax cases -- 3.2.3.3.2. Article 49 of the TFEU and the non-discrimination analysis in direct tax cases -- 3.2.4. Guarantee of EU citizenship in light of the fundamental freedoms -- 3.2.5. Discrimination in taxation -- 3.2.5.1. The direct-taxation-related concept of discrimination -- 3.2.5.2. The EU concept of discrimination in taxation contextualized -- 3.2.5.2.1. The OECD versus the EU concept of discrimination -- 3.2.5.2.2. Fiscal cohesion in the larger sense - An attempt at equalization at the EU level.
3.2.5.2.3. Discrimination - The GATT and the GATS versus the OECD Model versus the EU concept -- 3.2.6. Comparison of residents and non-residents -- 3.2.7. Taxation symmetry -- 3.2.8. Avoiding double taxation -- 3.2.8.1. Economic double taxation in the case law of the European Court of Justice -- 3.2.8.1.1. A choice of methods for relief of double taxation -- 3.2.8.1.2. Directive 90/435, repealed by Directive 2011/96 - An example of a harmonized relief of double taxation -- 3.2.9. The rule of reason - Another expression of the concept of non-discrimination at the Member State level -- 3.2.9.1. The argument on grounds of the cohesion of a national tax system -- 3.2.9.2. The need to safeguard a balanced allocation of the power to impose taxes -- 3.2.9.3. Fiscal abuse -- 3.2.10. Cooperation between tax authorities -- 3.3. Recapitulation - Expressions of the principle of non-discrimination in the direct tax area -- Chapter 4: Towards a Future (Non-)Harmonization -- 4.1. The (C)CCTB and EU taxation policy - A state of permanent status quo? -- 4.1.1. Harmonized and non-harmonized areas - Role of non-discrimination and non-restriction in the CCCTB context -- 4.1.2. The EU principles of non-discrimination and non-restriction in the future -- 4.2. A new European tax order - New concepts, new questions -- 4.2.1. The Commission's proposition on the CCCTB formula apportionment and its possible developments -- 4.2.2. CCCTB Anti-abuse rules -- 4.2.3. Future coordination and the CCCTB -- 4.3. The BEPS -- 4.3.1. Concrete BEPS actions -- 4.3.2. The BEPS and the EU-level fight against tax abuse -- 4.3.2.1. Tax avoidance and tax abuse in the case law of the European Court of Justice -- 4.3.2.1.1. Jurisdiction to adopt anti-tax-abuse measures -- 4.3.2.2. PSD amendments and question of the BEPS Action 2 compatibility with EU law -- 4.3.3. Possibilities opened by the BEPS.
4.3.4. Interpretative value of potential future BEPS regulation -- 4.3.4.1. EU Member States' tax jurisdiction: A true status quo -- 4.3.4.2. Non-discrimination and non-restriction - Advancing the effet utile in absolute terms -- 4.3.4.2.1. Extension of the cohesion in the larger sense - Article 63 of the TFEU -- 4.3.4.3. Anti-abuse - Approximation among BEPS-adopting Member States? -- 4.3.4.3.1. The BEPS and the EU concept of anti-tax abuse -- 4.3.4.3.2. The BEPS as a gap filler -- 4.3.4.3.3. The BEPS and the proposed EU anti-avoidance regulation -- 4.3.4.3.4. The BEPS methodology and the European Court of Justice's concepts of comparability and the rule of reason - An opportunity for clarifications of concepts -- Chapter 5: Conclusion: From Transaction-Based Origins to a More Asset-Based Capital Policy - Implementing Effective Value of Capital Movements and the EU Fundamental Freedoms -- 5.1. Four elements of change -- 5.2. A proposed shift in policy and role of the European Court of Justice -- References.
Summary: This book provides a critical analysis of the current EU capital and direct taxation regime and the future of EU concepts of balances of taxation powers, non-discrimination and abuse.
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Intro -- Title Page -- Copyright Page -- Table of Contents -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Sphere of EU capital transactions -- 1.1.1. Scope of the study -- 1.1.2. Methodology of the study -- 1.1.3. Spheres of capital transactions and taxation - The concept of capital and policies revolving around it -- 1.1.4. The concept of capital -- 1.1.5. Capital policy - Disparities ab initio -- 1.2. EU capital transactions regime concretely - Commercial and non-commercial components -- 1.2.1. Commercial components of capital transactions regime - A capital policy framework -- 1.2.2. Non-commercial elements - Elements of international tax law -- 1.2.3. The value of the OECD Model as an external source and benchmark for EU tax policy elements -- 1.2.3.1. Transactions and entities subject to tax -- 1.2.3.2. Discrimination between residents and non-residents -- 1.2.3.3. Avoiding double taxation -- 1.2.4. Recapitulation -- Chapter 2: EU Capital Transaction Policy - Basic Terminology -- 2.1. The EU concept of capital in general -- 2.1.1. The Directive 88/361 concept of capital movements -- 2.1.1.1. Directive 88/361 definition of direct investments -- 2.1.2. Limits of the Directive 88/361 regime -- 2.1.3. The Directive 88/361 concept of capital and international models -- 2.1.4. The Directive 88/361 assets and liabilities regulation and comparison with the IAS -- 2.1.4.1. The IAS -- 2.1.4.2. The IAS 32, IAS 39 and the EU definition of assets and liabilities -- 2.1.4.3. The Directive 88/361 classification in the light of IAS 32 -- 2.1.4.3.1. Heading I of Annex I to Directive 88/361 - Establishment and extension of branches or new undertakings and IAS 27, IAS 28, IFRS 11 and IAS 32 -- 2.1.4.3.2. Heading II of Annex I to Directive 88/361 - Real estate -- 2.1.4.3.3. Headings III to VI of Annex I to Directive 88/361 - Operations.

2.1.4.3.4. Headings IX, XI to XII and Subsection E of Heading XIII of Annex I to Directive 88/361 - A panoply of capital transactions not relevant in terms of assets and liabilities -- 2.1.4.3.5. Heading XIII of Annex I to Directive 88/361 - Patents and copyrights -- 2.1.4.4. Directive 88/361 and the IAS combined - Possibilities for a large interpretation -- 2.1.5. Directive 88/361 and the concept of capital and capital movements internationally - Comparison with the OECD and the WTO systems -- 2.1.5.1. The OECD and the concept of capital -- 2.1.5.2. The OECD Code of Liberalisation of Capital Movements and the EU capital transactions regime -- 2.1.5.3. Transactions liberalized under the OECD Code of Liberalisation of Capital Movements -- 2.1.5.3.1. Sections I and II of the Annex A to the Code - Direct nvestments and Directive 88/361 -- 2.1.5.3.2. Section IV of the Annex A to the Code - Operations in securities on capital markets versus Sections V, VI and VII of the Annex A to the Code - Operations -- 2.1.5.3.3. Sections VIII and IX of the Annex A to the Code - Credits directly linked with international commercial transactions or with the rendering of international services and financial credits and loans -- 2.1.5.3.4. Section XIV of the Annex A to the Code - Personal capital movements -- 2.1.5.4. OECD Code of Liberalisation of Current Invisible Operations -- 2.1.5.4.1. Income from capital -- 2.1.5.4.2. An interim conclusion -- 2.1.5.5. The OECD Benchmark Definition of Foreign Direct Investments and the EU direct investments -- 2.1.5.6. The OECD Model and the EU capital transactions regime -- 2.1.5.7. The WTO concept of capital and the EU capital circulation -- 2.1.5.7.1. FDIs and definition of investments -- 2.2. The EU capital concept - Conclusion -- 2.2.1. Effet utile of article 63 of the TFEU -- 2.2.2. Additional thoughts.

Chapter 3: The EU Capital Transactions Principles - The European Court of Justice's Regulatory Premises -- 3.1. Policy elements detectable in the case law of the European Court of Justice -- 3.1.1. A systematic approach -- 3.2. European Court of Justice baseline principles for analysing the EU capital transactions regime -- 3.2.1. Allocation, scope and exercise of Member States' taxation jurisdiction -- 3.2.1.1. Defining tax base and tax rates -- 3.2.1.2. Classification of taxpayer status -- 3.2.1.3. Exercise of taxation powers -- 3.2.1.4. The territoriality principle -- 3.2.1.4.1. The EU variant of the principle of territoriality -- 3.2.1.5. DTCs -- 3.2.1.6. On source and residence-state obligations -- 3.2.1.6.1. The choice of taxation jurisdiction scheme -- 3.2.1.6.2. Allocation at the EU level: Question of nexus -- 3.2.1.7. Conclusion -- 3.2.2. Tax neutrality -- 3.2.3. The guarantee of the EU fundamental freedoms -- 3.2.3.1. Guarantee of the EU fundamental freedoms in direct taxation cases -- 3.2.3.2. Non-restriction versus non-discrimination -- 3.2.3.3. Articles 49 and 63 of the TFEU in the field of corporate taxation - Net capital in terms of the non-discrimination and the non-restriction -- 3.2.3.3.1. Article 63 of the TFEU and the non-discrimination analysis in direct tax cases -- 3.2.3.3.2. Article 49 of the TFEU and the non-discrimination analysis in direct tax cases -- 3.2.4. Guarantee of EU citizenship in light of the fundamental freedoms -- 3.2.5. Discrimination in taxation -- 3.2.5.1. The direct-taxation-related concept of discrimination -- 3.2.5.2. The EU concept of discrimination in taxation contextualized -- 3.2.5.2.1. The OECD versus the EU concept of discrimination -- 3.2.5.2.2. Fiscal cohesion in the larger sense - An attempt at equalization at the EU level.

3.2.5.2.3. Discrimination - The GATT and the GATS versus the OECD Model versus the EU concept -- 3.2.6. Comparison of residents and non-residents -- 3.2.7. Taxation symmetry -- 3.2.8. Avoiding double taxation -- 3.2.8.1. Economic double taxation in the case law of the European Court of Justice -- 3.2.8.1.1. A choice of methods for relief of double taxation -- 3.2.8.1.2. Directive 90/435, repealed by Directive 2011/96 - An example of a harmonized relief of double taxation -- 3.2.9. The rule of reason - Another expression of the concept of non-discrimination at the Member State level -- 3.2.9.1. The argument on grounds of the cohesion of a national tax system -- 3.2.9.2. The need to safeguard a balanced allocation of the power to impose taxes -- 3.2.9.3. Fiscal abuse -- 3.2.10. Cooperation between tax authorities -- 3.3. Recapitulation - Expressions of the principle of non-discrimination in the direct tax area -- Chapter 4: Towards a Future (Non-)Harmonization -- 4.1. The (C)CCTB and EU taxation policy - A state of permanent status quo? -- 4.1.1. Harmonized and non-harmonized areas - Role of non-discrimination and non-restriction in the CCCTB context -- 4.1.2. The EU principles of non-discrimination and non-restriction in the future -- 4.2. A new European tax order - New concepts, new questions -- 4.2.1. The Commission's proposition on the CCCTB formula apportionment and its possible developments -- 4.2.2. CCCTB Anti-abuse rules -- 4.2.3. Future coordination and the CCCTB -- 4.3. The BEPS -- 4.3.1. Concrete BEPS actions -- 4.3.2. The BEPS and the EU-level fight against tax abuse -- 4.3.2.1. Tax avoidance and tax abuse in the case law of the European Court of Justice -- 4.3.2.1.1. Jurisdiction to adopt anti-tax-abuse measures -- 4.3.2.2. PSD amendments and question of the BEPS Action 2 compatibility with EU law -- 4.3.3. Possibilities opened by the BEPS.

4.3.4. Interpretative value of potential future BEPS regulation -- 4.3.4.1. EU Member States' tax jurisdiction: A true status quo -- 4.3.4.2. Non-discrimination and non-restriction - Advancing the effet utile in absolute terms -- 4.3.4.2.1. Extension of the cohesion in the larger sense - Article 63 of the TFEU -- 4.3.4.3. Anti-abuse - Approximation among BEPS-adopting Member States? -- 4.3.4.3.1. The BEPS and the EU concept of anti-tax abuse -- 4.3.4.3.2. The BEPS as a gap filler -- 4.3.4.3.3. The BEPS and the proposed EU anti-avoidance regulation -- 4.3.4.3.4. The BEPS methodology and the European Court of Justice's concepts of comparability and the rule of reason - An opportunity for clarifications of concepts -- Chapter 5: Conclusion: From Transaction-Based Origins to a More Asset-Based Capital Policy - Implementing Effective Value of Capital Movements and the EU Fundamental Freedoms -- 5.1. Four elements of change -- 5.2. A proposed shift in policy and role of the European Court of Justice -- References.

This book provides a critical analysis of the current EU capital and direct taxation regime and the future of EU concepts of balances of taxation powers, non-discrimination and abuse.

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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.

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