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The Implementation of Anti-BEPS Rules in the EU : A Comprehensive Study.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2018Copyright date: ©2018Edition: 1st edDescription: 1 online resource (427 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224479
Subject(s): Genre/Form: Additional physical formats: Print version:: The Implementation of Anti-BEPS Rules in the EUDDC classification:
  • 343.4067
LOC classification:
  • KJE7198 .I475 2018
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1: An Introduction to the Anti-Tax Avoidance Directive and the Implementation of the BEPS Project in the European Union -- 1.1. Scope, research question and methodology -- 1.2. Part One: The Anti-Tax Avoidance Package and its impact on European tax law and policy in the era of global tax law -- 1.3. Part Two: The ATAD -- 1.3.1. General remarks -- 1.3.2. ATAD measures fully implementing BEPS Actions in the European Union -- 1.3.3. Implementation of the BEPS Project through the ATAD and other EU Anti-Tax Avoidance Package measures -- 1.3.4. Other content of the ATAD -- Part One: The Anti-BEPS Package, its Impact on European Tax Law and Policy in the Era of Global Tax Law -- Chapter 2: The BEPS Project: Still a Military Approach -- 2.1. Introduction -- 2.2. The rise of the Strategic Plan: The BEPS Action Plan -- 2.3. Defining battlefronts: The Actions for addressing BEPS -- 2.3.1. Action 1: Addressing the Tax Challenges of the Digital Economy -- 2.3.2. Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements -- 2.3.3. Action 3: Designing Effective Controlled Foreign Company Rules -- 2.3.4. Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments -- 2.3.5. Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance -- 2.3.6. Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances -- 2.3.7. Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status -- 2.3.8. Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation -- 2.3.9. Action 11: Establish Methodologies to Collect and Analyse Data on BEPS and the Actions to Address It -- 2.3.10. Action 12: Require Taxpayers to Disclose Their Aggressive Tax Planning Arrangements.
2.3.11. Action 13: Re-examine Transfer Pricing Documentation -- 2.3.12. Action 14: Make Dispute Resolution Mechanisms More Effective -- 2.3.13. Action 15: Develop a Multilateral Instrument -- 2.4. Conclusion: From antagonism to cooperation -- Chapter 3: EU-US Relations in the Field of Direct Taxes from the EU Perspective: A BEPS-Induced Transformation? -- 3.1. Introduction -- 3.2. The traditional framework of EU tax competence -- 3.3. EU anti-BEPS rules concerning the United States: Exhausting the European Union's tax competence? -- 3.3.1. EU anti-BEPS rules with particular importance for third countries -- 3.3.2. Fundamental freedoms, EU competence, and anti-BEPS rules -- 3.4. EU State aid investigations and the US response: A transformation of the European Union's tax competence? -- 3.4.1. State aid investigation as a tool to push for harmonization -- 3.4.2. The US reaction to expanded State aid enforcement in direct taxation -- 3.5. A fundamental transformation of EU-US relations from the multilateral to the bilateral level? -- 3.5.1. Does the European Union's external competence encompass double taxation agreements? -- 3.5.2. What is the impact of the European Union's external competence on existing bilateral double tax agreements (DTAs)? -- 3.6. Summary and conclusion -- Chapter 4: The EU-US Relationship in the Field of Income Taxation as Viewed from a US Perspective -- 4.1. Introduction -- 4.2. Backstory: Check-the-box as a Rashomon problem -- 4.3. The OECD BEPS Project and the EC State aid cases -- 4.4. What might be next? -- 4.5. Final words -- Chapter 5: BEPS, 3D Printing and the Evolution of the Manufacturing Industry -- 5.1. Introduction -- 5.2. What is the digital economy? -- 5.2.1. The digital economy and BEPS -- 5.2.2. Looking forward: 3D printing -- 5.2.3. What is 3D printing? -- 5.2.4. How does 3D printing work?.
5.2.5. Changes to classic manufacturing models and possible benefits -- 5.2.6. Taxation issues -- 5.2.7. Who owns a product's IP? -- 5.2.7.1. PE exposure -- 5.3. Indirect taxes -- 5.4. Conclusion -- Chapter 6: Patent Boxes before and after BEPS Action 5 -- 6.1. Patent boxes before BEPS -- 6.1.1. France, Ireland and the other pioneers -- 6.1.2. 2006-2008: The Commission's scrutiny of the Irish and Spanish regimes -- 6.1.3. A new European spring for patent boxes -- 6.2. 2014-2015, a year of changes: OECD BEPS Action 5 and the modified nexus approach -- 6.2.1. The Code of Conduct dilemma and the OECD BEPS Action 5 discussions -- 6.2.2. The nexus approach and the Germany-UK agreement -- 6.2.3. October 2015: Final Report -- 6.3. Patent boxes after BEPS -- 6.3.1. The work of the Code of Conduct Group on the MNA -- 6.3.2. The implementation of the modified nexus approach by EU Member States -- 6.3.3. Third countries -- 6.4. Conclusions -- Chapter 7: Tax Planning and State Aid -- 7.1. Introduction -- 7.2. The substantive State aid framework in a nutshell -- 7.3. State aid and transfer pricing: The Starbucks and Apple cases -- 7.4. State aid and tax treaty relief: The McDonald's case -- 7.5. Final remarks -- Chapter 8: BEPS Action 6 and the LOB Provision: Restoring the Debate on the Compatibility with EU Law -- 8.1. Introduction -- 8.2. OECD BEPS Action 6 -- 8.2.1. Overview -- 8.2.2. The proposed LOB provision -- 8.3. LOB provisions and EU law -- 8.3.1. Relation between tax treaties and EU law -- 8.3.2. ECJ case law -- 8.3.2.1. ECJ case law on anti-abuse rules -- 8.3.2.2. Relevant ECJ case law for LOB provisions -- 8.3.2.2.1. Factortame 2 -- 8.3.2.2.2. Commission v. Netherlands -- 8.3.2.2.3. Open Skies -- 8.3.2.2.4. ACT GLO -- 8.3.3. The Commission's position on the LOB -- 8.3.3.1. In general -- 8.3.3.2. The LOB provision in the Japan-Netherlands tax treaty.
8.3.3.3. The Commission's views on the proposed Action 6 LOB clause -- 8.3.3.4. Assessing the LOB provision against EU law -- 8.4. Conclusions -- Chapter 9: The Switch-Over Clause: To Exempt or Not to Exempt, That Is the Question -- 9.1. Introduction -- 9.2. Purpose and background of the switch-over clause -- 9.2.1. Introduction -- 9.2.2. The Code of Conduct Group -- 9.2.3. The 2011 draft CCCTB proposal -- 9.2.4. The ATAD proposal -- 9.2.5. The ATAD Presidency compromise text -- 9.3. The proposed provisions in the 2016 C(C)CTB proposals -- 9.4. Issues regarding the application and interpretation of the clause -- 9.4.1. Striking differences with the ATAD Presidency compromise text -- 9.4.2. The tax rate test -- 9.4.3. The need for an active business escape -- 9.4.4. The scope of the tax treaty escape -- 9.4.5. PEs and the scope of the switch-over clause: The mystery of article 54 -- 9.5. Credit method -- 9.6. Losses -- 9.7. Appraisal of the switch-over clause -- 9.8. Epilogue -- Chapter 10: BEPS Action 12: The Lack of Certainty and the Infringement of Taxpayers' Rights -- 10.1. Introduction -- 10.2. Action 12: The lack of definition of "aggressive tax planning" infringes taxpayers' rights -- 10.2.1. Overview of the recommendations in Action 12 -- 10.2.2. Criticisms: Uncertainty and infringement of taxpayers' rights -- 10.2.2.1. How should tax avoidance schemes be defined? -- 10.2.2.2. Violation of the rights to privacy and confidentiality -- 10.2.2.3. Self-incrimination risk -- 10.3. In search of cooperation or obedience? -- 10.4. Mexico: Consequences of early implementation -- 10.4.1. Article 31-A of the Federal Tax Code -- 10.4.2. Deviations from Action 12 recommendations on the implementation of the Mexican norm and the unconstitutional result -- 10.5. Conclusions.
Chapter 11: The Transitional Period and its Impact on Tax Competition and the Implementation of the BEPS Project -- 11.1. The realization of the potential of the BEPS package depends on coordinated, consistent, coherent, clear, honest and effective implementation -- 11.1.1. The value of the inclusive OECD/G20 BEPS package -- 11.1.2. Prioritization of the implementation of the BEPS package -- 11.1.3. The transitional period is a broad concept -- 11.2. The EU Anti-Tax Avoidance Package (especially the Anti-Tax Avoidance Directive) setting a model example for the implementation of the BEPS package across the globe -- 11.2.1. Responsible and coordinated implementation required by interlocking memberships of the OECD, European Union and G20 -- 11.2.2. The June Action Plan of 2015 -- 11.2.3. The EU Anti-Tax Avoidance Package -- 11.2.4. The ATAD as a global flagship -- 11.2.5. The impact of the ATAD's transposition period on the implementation of the OECD/G20 BEPS package -- 11.3. The prospective (rather than retrospective) nature of the BEPS package -- 11.3.1. The interchangeable usage of "retroactivity" and "retrospectivity" -- 11.3.2. The policy of international instruments on the retroactivity/retrospectivity of criminal law -- 11.3.3. The general prohibition of retroactivity/retrospectivity of law in major jurisdictions -- 11.3.4. The emerging exceptional trend of retroactivity/retrospectivity of domestic tax law -- 11.3.5. The pros and cons of exceptional retroactive/retrospective tax legislation -- 11.3.6. Exceptional retroactive/retrospective tax legislation does not justify ex post facto actions of the BEPS package -- 11.4. Legal predictability, certainty and better compliance demand a reasonable transitional period in the course of the implementation of the BEPS package -- 11.4.1. The yellow-light interval analogy.
11.4.2. Legal predictability and certainty usually demand a transitional period.
Summary: Providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive, this book also offers insight on selected issues connected with the OECD BEPS Project.
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Intro -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1: An Introduction to the Anti-Tax Avoidance Directive and the Implementation of the BEPS Project in the European Union -- 1.1. Scope, research question and methodology -- 1.2. Part One: The Anti-Tax Avoidance Package and its impact on European tax law and policy in the era of global tax law -- 1.3. Part Two: The ATAD -- 1.3.1. General remarks -- 1.3.2. ATAD measures fully implementing BEPS Actions in the European Union -- 1.3.3. Implementation of the BEPS Project through the ATAD and other EU Anti-Tax Avoidance Package measures -- 1.3.4. Other content of the ATAD -- Part One: The Anti-BEPS Package, its Impact on European Tax Law and Policy in the Era of Global Tax Law -- Chapter 2: The BEPS Project: Still a Military Approach -- 2.1. Introduction -- 2.2. The rise of the Strategic Plan: The BEPS Action Plan -- 2.3. Defining battlefronts: The Actions for addressing BEPS -- 2.3.1. Action 1: Addressing the Tax Challenges of the Digital Economy -- 2.3.2. Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements -- 2.3.3. Action 3: Designing Effective Controlled Foreign Company Rules -- 2.3.4. Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments -- 2.3.5. Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance -- 2.3.6. Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances -- 2.3.7. Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status -- 2.3.8. Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation -- 2.3.9. Action 11: Establish Methodologies to Collect and Analyse Data on BEPS and the Actions to Address It -- 2.3.10. Action 12: Require Taxpayers to Disclose Their Aggressive Tax Planning Arrangements.

2.3.11. Action 13: Re-examine Transfer Pricing Documentation -- 2.3.12. Action 14: Make Dispute Resolution Mechanisms More Effective -- 2.3.13. Action 15: Develop a Multilateral Instrument -- 2.4. Conclusion: From antagonism to cooperation -- Chapter 3: EU-US Relations in the Field of Direct Taxes from the EU Perspective: A BEPS-Induced Transformation? -- 3.1. Introduction -- 3.2. The traditional framework of EU tax competence -- 3.3. EU anti-BEPS rules concerning the United States: Exhausting the European Union's tax competence? -- 3.3.1. EU anti-BEPS rules with particular importance for third countries -- 3.3.2. Fundamental freedoms, EU competence, and anti-BEPS rules -- 3.4. EU State aid investigations and the US response: A transformation of the European Union's tax competence? -- 3.4.1. State aid investigation as a tool to push for harmonization -- 3.4.2. The US reaction to expanded State aid enforcement in direct taxation -- 3.5. A fundamental transformation of EU-US relations from the multilateral to the bilateral level? -- 3.5.1. Does the European Union's external competence encompass double taxation agreements? -- 3.5.2. What is the impact of the European Union's external competence on existing bilateral double tax agreements (DTAs)? -- 3.6. Summary and conclusion -- Chapter 4: The EU-US Relationship in the Field of Income Taxation as Viewed from a US Perspective -- 4.1. Introduction -- 4.2. Backstory: Check-the-box as a Rashomon problem -- 4.3. The OECD BEPS Project and the EC State aid cases -- 4.4. What might be next? -- 4.5. Final words -- Chapter 5: BEPS, 3D Printing and the Evolution of the Manufacturing Industry -- 5.1. Introduction -- 5.2. What is the digital economy? -- 5.2.1. The digital economy and BEPS -- 5.2.2. Looking forward: 3D printing -- 5.2.3. What is 3D printing? -- 5.2.4. How does 3D printing work?.

5.2.5. Changes to classic manufacturing models and possible benefits -- 5.2.6. Taxation issues -- 5.2.7. Who owns a product's IP? -- 5.2.7.1. PE exposure -- 5.3. Indirect taxes -- 5.4. Conclusion -- Chapter 6: Patent Boxes before and after BEPS Action 5 -- 6.1. Patent boxes before BEPS -- 6.1.1. France, Ireland and the other pioneers -- 6.1.2. 2006-2008: The Commission's scrutiny of the Irish and Spanish regimes -- 6.1.3. A new European spring for patent boxes -- 6.2. 2014-2015, a year of changes: OECD BEPS Action 5 and the modified nexus approach -- 6.2.1. The Code of Conduct dilemma and the OECD BEPS Action 5 discussions -- 6.2.2. The nexus approach and the Germany-UK agreement -- 6.2.3. October 2015: Final Report -- 6.3. Patent boxes after BEPS -- 6.3.1. The work of the Code of Conduct Group on the MNA -- 6.3.2. The implementation of the modified nexus approach by EU Member States -- 6.3.3. Third countries -- 6.4. Conclusions -- Chapter 7: Tax Planning and State Aid -- 7.1. Introduction -- 7.2. The substantive State aid framework in a nutshell -- 7.3. State aid and transfer pricing: The Starbucks and Apple cases -- 7.4. State aid and tax treaty relief: The McDonald's case -- 7.5. Final remarks -- Chapter 8: BEPS Action 6 and the LOB Provision: Restoring the Debate on the Compatibility with EU Law -- 8.1. Introduction -- 8.2. OECD BEPS Action 6 -- 8.2.1. Overview -- 8.2.2. The proposed LOB provision -- 8.3. LOB provisions and EU law -- 8.3.1. Relation between tax treaties and EU law -- 8.3.2. ECJ case law -- 8.3.2.1. ECJ case law on anti-abuse rules -- 8.3.2.2. Relevant ECJ case law for LOB provisions -- 8.3.2.2.1. Factortame 2 -- 8.3.2.2.2. Commission v. Netherlands -- 8.3.2.2.3. Open Skies -- 8.3.2.2.4. ACT GLO -- 8.3.3. The Commission's position on the LOB -- 8.3.3.1. In general -- 8.3.3.2. The LOB provision in the Japan-Netherlands tax treaty.

8.3.3.3. The Commission's views on the proposed Action 6 LOB clause -- 8.3.3.4. Assessing the LOB provision against EU law -- 8.4. Conclusions -- Chapter 9: The Switch-Over Clause: To Exempt or Not to Exempt, That Is the Question -- 9.1. Introduction -- 9.2. Purpose and background of the switch-over clause -- 9.2.1. Introduction -- 9.2.2. The Code of Conduct Group -- 9.2.3. The 2011 draft CCCTB proposal -- 9.2.4. The ATAD proposal -- 9.2.5. The ATAD Presidency compromise text -- 9.3. The proposed provisions in the 2016 C(C)CTB proposals -- 9.4. Issues regarding the application and interpretation of the clause -- 9.4.1. Striking differences with the ATAD Presidency compromise text -- 9.4.2. The tax rate test -- 9.4.3. The need for an active business escape -- 9.4.4. The scope of the tax treaty escape -- 9.4.5. PEs and the scope of the switch-over clause: The mystery of article 54 -- 9.5. Credit method -- 9.6. Losses -- 9.7. Appraisal of the switch-over clause -- 9.8. Epilogue -- Chapter 10: BEPS Action 12: The Lack of Certainty and the Infringement of Taxpayers' Rights -- 10.1. Introduction -- 10.2. Action 12: The lack of definition of "aggressive tax planning" infringes taxpayers' rights -- 10.2.1. Overview of the recommendations in Action 12 -- 10.2.2. Criticisms: Uncertainty and infringement of taxpayers' rights -- 10.2.2.1. How should tax avoidance schemes be defined? -- 10.2.2.2. Violation of the rights to privacy and confidentiality -- 10.2.2.3. Self-incrimination risk -- 10.3. In search of cooperation or obedience? -- 10.4. Mexico: Consequences of early implementation -- 10.4.1. Article 31-A of the Federal Tax Code -- 10.4.2. Deviations from Action 12 recommendations on the implementation of the Mexican norm and the unconstitutional result -- 10.5. Conclusions.

Chapter 11: The Transitional Period and its Impact on Tax Competition and the Implementation of the BEPS Project -- 11.1. The realization of the potential of the BEPS package depends on coordinated, consistent, coherent, clear, honest and effective implementation -- 11.1.1. The value of the inclusive OECD/G20 BEPS package -- 11.1.2. Prioritization of the implementation of the BEPS package -- 11.1.3. The transitional period is a broad concept -- 11.2. The EU Anti-Tax Avoidance Package (especially the Anti-Tax Avoidance Directive) setting a model example for the implementation of the BEPS package across the globe -- 11.2.1. Responsible and coordinated implementation required by interlocking memberships of the OECD, European Union and G20 -- 11.2.2. The June Action Plan of 2015 -- 11.2.3. The EU Anti-Tax Avoidance Package -- 11.2.4. The ATAD as a global flagship -- 11.2.5. The impact of the ATAD's transposition period on the implementation of the OECD/G20 BEPS package -- 11.3. The prospective (rather than retrospective) nature of the BEPS package -- 11.3.1. The interchangeable usage of "retroactivity" and "retrospectivity" -- 11.3.2. The policy of international instruments on the retroactivity/retrospectivity of criminal law -- 11.3.3. The general prohibition of retroactivity/retrospectivity of law in major jurisdictions -- 11.3.4. The emerging exceptional trend of retroactivity/retrospectivity of domestic tax law -- 11.3.5. The pros and cons of exceptional retroactive/retrospective tax legislation -- 11.3.6. Exceptional retroactive/retrospective tax legislation does not justify ex post facto actions of the BEPS package -- 11.4. Legal predictability, certainty and better compliance demand a reasonable transitional period in the course of the implementation of the BEPS package -- 11.4.1. The yellow-light interval analogy.

11.4.2. Legal predictability and certainty usually demand a transitional period.

Providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive, this book also offers insight on selected issues connected with the OECD BEPS Project.

Description based on publisher supplied metadata and other sources.

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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