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The external tax strategy of the EU in a post-BEPS environment /
The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
2019.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 4 | |a The external tax strategy of the EU in a post-BEPS environment / |c Adolfo Martín Jiménez. |
| 260 | |a Amsterdam : |b IBFD, |c 2019. | ||
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| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Part 1: The EU External Tax Policy in a Strict Sense -- Chapter 1: The EU's External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission -- 1.1. The EU external policy before 2016 -- 1.2. Principles of good governance in tax matters -- 1.2.1. From "good governance" to "tax good governance" -- 1.2.2. The EU recipe on tax good governance -- 1.3. The external strategy on taxation: The scope -- 1.3.1. Introduction -- 1.3.2. A new listing process -- 1.3.3. A new tax good governance clause | |
| 505 | 8 | |a 1.3.4. The implementation of good governance principles in bilateral and multilateral instruments -- 1.4. The EU list of non-cooperative third-country jurisdictions for tax purposes -- 1.4.1. The EU listing process -- 1.4.2. Implementation of the EU list -- 1.5. Conclusions -- Chapter 2: The Compatibility of the EU Tax Haven "Blacklist" with the Fundamental Freedoms and the Charter -- 2.1. Introduction -- 2.2. List of non-cooperative jurisdictions for tax purposes -- 2.2.1. The Blacklist as part of the EU external strategy in tax matters -- 2.2.2. Grounds to be put on the Blacklist | |
| 505 | 8 | |a 2.2.3. Defensive measures -- 2.2.4. Domestic and EU-wide blacklists -- 2.3. Compatibility of the Blacklist with the free movement of capital -- 2.3.1. Scope -- 2.3.2. Restriction -- 2.3.3. Justification -- 2.3.4. Proportionality -- 2.4. Compatibility with the Charter -- 2.4.1. Scope -- 2.4.2. Human rights compatibility with blacklisting -- 2.5. Conclusion -- Chapter 3: Trade Agreements and the External Tax Policy of the European Union: Is a Change in Direction Needed, and Are EU Tax Treaties an Alternative? -- 3.1. Introduction | |
| 505 | 8 | |a 3.2. The role of agreements with third countries in the EU external tax policy -- 3.2.1. The first phase in the policy formulation: Connection between trade and taxation -- 3.2.2. The second phase: The 2016 Communication on an External Strategy for Effective Taxation -- 3.3. Good governance and State aid clauses in EU treaties with third countries: The current situation -- 3.4. Tax good governance and State aid clauses in EU treaties with third countries: An assessment -- 3.5. Direct taxes and trade agreements between the European Union and third countries | |
| 505 | 8 | |a 3.6. Is it a good policy to give more tax content to EU trade agreements, or should tax issues be detached from trade agreements? -- 3.7. Conclusions -- Part 2: The External EU Tax Policy in a Broad Sense -- Chapter 4: The EU and OECD Contend to Lead Global Tax Governance -- 4.1. Introduction -- 4.2. The importance of international tax good governance -- 4.3. 20 years in perspective -- 4.3.1. Origins -- 4.3.2. The expansion of the good governance concept to taxation -- 4.3.3. Efforts to institutionalize international tax good governance -- 4.3.4. Globalization of tax good governance | |
| 520 | |a The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners. | ||
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| 650 | 0 | |a Taxation |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Taxation |z European Union countries. | |
| 650 | 0 | |a Fiscal policy |z European Union countries. | |
| 650 | 6 | |a Impôt |z Pays de l'Union européenne. | |
| 650 | 6 | |a Politique fiscale |z Pays de l'Union européenne. | |
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| 650 | 7 | |a Fiscal policy |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 700 | 1 | |a Jiménez, Adolfo J. Martin. | |
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