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001 EBC29236231
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006 m o d |
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008 240724s2022 xx o ||||0 eng d
020 _a9789087227432
_q(electronic bk.)
020 _z9789087227418
035 _a(MiAaPQ)EBC29236231
035 _a(Au-PeEL)EBL29236231
035 _a(OCoLC)1319214759
040 _aMiAaPQ
_beng
_erda
_epn
_cMiAaPQ
_dMiAaPQ
100 1 _aLazarov, Ivan.
245 1 0 _aAnti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative.
250 _a1st ed.
264 1 _aAmsterdam :
_bIBFD Publications USA, Incorporated,
_c2022.
264 4 _c©2022.
300 _a1 online resource (330 pages)
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aIBFD Doctoral Series ;
_vv.62
505 0 _aCover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
505 8 _a4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions.
505 8 _a6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series.
520 _aThis book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.
588 _aDescription based on publisher supplied metadata and other sources.
590 _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650 0 _aTax evasion--European Union countries.
650 0 _aCorporations--Taxation--Law and legislation--European Union countries.
655 4 _aElectronic books.
776 0 8 _iPrint version:
_aLazarov, Ivan
_tAnti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
_dAmsterdam : IBFD Publications USA, Incorporated,c2022
_z9789087227418
797 2 _aProQuest (Firm)
830 0 _aIBFD Doctoral Series
856 4 0 _uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=29236231
_zClick to View
999 _c34364
_d34364