Allocating Taxing Powers within the European Union (Paperback, 2013 ed.)

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".

General

Imprint:	Springer-Verlag
Country of origin:	Germany
Series:	MPI Studies in Tax Law and Public Finance, 2
Release date:	April 2015
First published:	2013
Editors:	Isabelle Richelle • Wolfgang Schoen • Edoardo Traversa
Dimensions:	235 x 155 x 12mm (L x W x T)
Format:	Paperback
Pages:	220
Edition:	2013 ed.
ISBN-13:	978-3-642-43637-6
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation Promotions
LSN:	3-642-43637-4
Barcode:	9783642436376

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