EUROPEAN TAX INTEGRATION : law, policy and politics.

Combining law, policy and politics, this peer-reviewed book focuses on the status quo of European tax integration.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: PASQUALE PISTONE
Format: Electronic eBook
Language:Inglés
Published: [Place of publication not identified], IBFD.
Series:GREIT Ser.
Subjects:
Taxation > Law and legislation > European Union countries.
Taxation > Law and legislation
European Union countries
Online Access:Texto completo
Table of Contents:
  • Cover
  • Title
  • Copyright
  • Preface
  • European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics
  • Part 1 European Tax Integration: In What Direction? Can the EU Still Drive Its Own Agenda?
  • Chapter 1: Trends and Facts in European Tax Integration: Harmonization and Coordination
  • 1.1. Tax integration
  • 1.1.1. Trends of positive integration
  • 1.1.1.1. Trends in secondary law
  • 1.1.1.1.1. Amendment of existing directives to counter BEPS
  • 1.1.1.1.2. Implementation of OECD BEPS measures in existing directives or newly issued corporate tax directives
  • 1.1.1.1.3. Current directive proposals
  • 1.1.2. Trends in tax coordination
  • 1.1.3. Trends in negative integration
  • 1.2. Conclusive remarks
  • Commentary on Chapter 1: Trends in European Direct Taxation: Tax Harmonization, State Aid and Case Law
  • Chapter 2: The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification
  • 2.1. Introduction
  • 2.2. Reasons for considering true fundamental corporate tax reform
  • 2.2.1. "Current rules for corporate taxation no longer fit the modern context", and measures taken do not cut the mustard
  • 2.2.2. Root causes: A flawed conceptual design
  • 2.2.3. The system is coming apart at the seams: Failing building blocks of contemporary company tax systems
  • 2.2.4. Arbitrage is the inevitable consequence
  • 2.3. Is the relaunched C(C)CTB proposal the solution to profit shifting?
  • 2.3.1. The CCCTB: A "holistic solution"
  • 2.3.2. The CCCTB would end many current intra-EU profit-shifting strategies, but introduce various new ones
  • 2.3.3. Root causes: Again, a matter of flawed conceptual design
  • 2.3.4. Arbitrage seems to be the inevitable consequence
  • 2.4. Suggestions for alternative design
  • 2.4.1. Towards an equilibrium through competition: Taxation of global excess earnings at destination
  • 2.4.2. Translation into modification of the CCCTB proposal
  • 2.4.2.1. Modifications to the design of the CCCTB's taxable entity
  • 2.4.2.2. Modifications to the design of the CCCTB's taxable base
  • 2.4.2.3. Modifications to the design of the CCCTB's nexus and allocation methodologies
  • 2.4.3. Why consider such a transformation? It serves the EU Member States' own interests
  • 2.5. Closing remarks
  • Commentary on Chapter 2: CCCTB Relaunch: Why a Destination-Based Model Would Not Work
  • Part 2 Enhancing the Legitimacy of Filling the Democratic Gap: EU Institutions and the Role of Politics
  • Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament
  • 3.1. Introduction
  • 3.2. "No taxation without representation" as democratic legitimacy
  • 3.2.1. Each level of government decides on its own taxes
  • 3.2.2. The principle of legality

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