The external tax strategy of the EU in a post-BEPS environment /

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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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Jiménez, Adolfo J. Martin
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, 2019.
Temas:
OECD/G20 Base Erosion and Profit Shifting Project.
OECD/G20 Base Erosion and Profit Shifting Project
Taxation > Law and legislation > European Union countries.
Taxation > European Union countries.
Fiscal policy > European Union countries.
Impôt > Pays de l'Union européenne.
Politique fiscale > Pays de l'Union européenne.
LAW > Administrative Law & Regulatory Practice.
Fiscal policy
Taxation
Taxation > Law and legislation
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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