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The European Union and Direct Taxation - A Solution for a Difficult Relationship (Hardcover, New)
Loot Price: R4,599
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The European Union and Direct Taxation - A Solution for a Difficult Relationship (Hardcover, New)
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Within the European Union, direct taxation is an area which often
provokes controversy due to tensions between the tax sovereignty of
the individual Member States and the desire for an integrated
internal market. This book offers a critical review of the
legislative and case-law developments in this area at the EU level,
and reviews the European Commission's proposed solutions in light
of their concerns regarding the proper functioning of the EU's
internal market. Luca Cerioni set out a series of benchmarks
determined from the objectives expressed by the European
Commission, including: the elimination of double taxation and
double non-taxation; the simplification of cross-border tax
compliance; the reduction of abusive forum-shopping practices and
general aggressive tax planning strategies; legal certainty for all
businesses and individuals carrying on activities and receiving
income in more than one EU Member State. Cerioni uses these
benchmarks to ask which Directives and/or rulings have left legal
uncertainty, and which have ended up creating or increasing the
scope for aggressive tax planning. The book puts forward a
comprehensive solution for a new optimal regime relating to tax
residence, which would contribute to the EU project to the mutual
benefit of Member States and taxpayers. As a thorough and critical
discussion of EU tax rules in force, and of the European Court's
case law in direct taxation, this book will be of great use to
academic researchers and students of EU law, tax practitioners, and
policy-makers at the EU and national level.
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