Movement of persons and tax mobility in the EU : changing winds / editor, Ana Paula Dourado
- Published
- Amsterdam, The Netherlands : IBFD, [2013]
- Physical Description
- 1 online resource (xxx, 466 pages)
- Additional Creators
- Dourado, Ana Paula
Access Online
- Contents
- "Packaging" in the lights of the Netherlands Supreme Court's case law, the Merger Directive and the proposed CCCTB Directive / van de Streek, J. ; p. 287-304., Cross-border mergers and corporate mobility in the European Union : a difficult balance / Mucciarelli, F.M. ; p. 203-212., Cross-border transfer of seat and companies' freedom of establishment in the EU -- where are we now? / Frada de Sousa, A. ; p. 57-83., EU at the crossroads in 2011 : EMU and/or internal market? / Vanistendael, F. ; p. 27-53., Exit taxes on companies / Marres, O. ; p. 171-187., Formulary apportionment in the EU and the US : a comparative perspective on the sharing mechanism of the proposed CCCTB / Hellerstein, W. ; p. 413-459., Formulary taxation and transfer pricing : the good, the bad and the misguided / Brauner, Y. ; p. 387-411., Insolvency mobility within the EU / Piekenbrock, A. ; p. 85-107., Mobility of companies in the European Union : a jigsaw of company law and tax law, case law and secondary law falls into place? / Pistone, P. Gergely Szabó, D. Engsig Sørensen, K. ; p. 135-169., National measures to counter tax avoidance under the Merger Directive / Englisch, J. ; p. 213-286., Possible effects of a Common Consolidated Corporate Tax Base on EU tax budget / Koch, R. Oestreicher, A. Vorndamme, D. Hohls, S. ; p. 363-385., Social security issues and taxation of frontier workers -- the case of pensions / Brokelind, C. ; p. 329-351., Tax mobility in the European Union : present and future trends / Dourado, A.P. ; p. 3-26., Taxation of groups and CCCTB / Maisto, G. ; p. 355-362., and Taxation of unrealized profits on the occasion of a transfer of company seat or assets / Lyal, R. ; p. 189-200.
- Summary
- This book is the result of the 6th GREIT (Group for Research on European and International Taxation) Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Furthermore, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. The book is divided into six parts. The first and last parts contain legal and tax policy critical analyses. Part I (Tax policy for the European Union) discusses the current trends and challenges for tax mobility in the EU, and Part VI (Taxation of groups and CCCTB) focuses on the taxation of groups and the policy options for the world and the EU. Parts II-V (Transfer of corporate residence and insolvency proceedings; Transfer of corporate residence, shareholders' residence & exit taxes; The Merger Directives; Workers' mobility) analyse the current regimes regarding mobility of companies and individuals. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. Comparative law is considered in the two chapters dealing with formulary apportionment and transfer pricing.
- Subject(s)
- ISBN
- 9789087222246 (electronic bk.)
9087222246 (electronic bk.)
9789087222239
9087222238
9087222246 - Note
- Based on papers presented at the 6th GREIT Conference held at the Faculty of Law of the University of Lisbon, June 24-25, 2011.
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