International tax law : new challenges to and from constitutional and legal pluralism /

"This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional require...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Group for Research on European International Taxation
Otros Autores: Englisch, Joachim, 1973- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2016]
Temas:
International business enterprises > Taxation > Law and legislation > Congresses.
International business enterprises > Taxation > Law and legislation > European Union countries > Congresses.
International business enterprises > Taxation > Law and legislation > OECD countries > Congresses.
Conflict of laws > Taxation > Congresses.
Conflict of laws > Taxation > European Union countries > Congresses.
Conflict of laws > Taxation > OECD countries > Congresses.
Impôt (Droit international privé) > Congrès.
Impôt (Droit international privé) > Pays de l'Union européenne > Congrès.
Impôt (Droit international privé) > Pays de l'Organisation de coopération et de développement économiques > Congrès.
LAW > International.
Conflict of laws > Taxation
International business enterprises > Taxation > Law and legislation
Internationales Steuerrecht
European Union countries
OECD countries
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The concept of legal and constitutional pluralism / Niels Petersen
  • Territoriality in EU (tax) law : a sacred principle, or Dépassé? / Suzanne Kingston
  • Implications of fundamental freedoms for tax treaties, especially treaty abuse / Emmanuel Raingeard de la Blétière
  • The non-discrimination analysisunder the OECD model as compared to the EU fundamental freedoms / Niels Bammens
  • Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies / Cécile Brokelind
  • Enhanced cooperation : a way forward for tax harmonization in the European Union? / Anzhela Cédelle
  • Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union / Frans Vanistendael
  • International tax coordination through the BEPS Project and the exercise of tax sovereignty in the European Union / Pasquale Pistone
  • The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law / Ana Paula Dourado.

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