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European Capital Movements and Corporate Taxation

This book provides a critical analysis of the current EU capital and direct taxation regime and the future of EU concepts of balances of taxation powers, non-discrimination and abuse.
 
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Title:

European Capital Movements and Corporate Taxation

Subtitle:

From Transaction-Based Origins to More Principle-Based Capital and Taxation Policies

Series:

Volume 35 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-343-4

Type of publication:

Print book

Number of pages:

534

Terms:

Shipping fees apply. View shipping information

Price:
EUR 125 / USD 150 (VAT excl.)
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Title:

European Capital Movements and Corporate Taxation

Subtitle:

From Transaction-Based Origins to More Principle-Based Capital and Taxation Policies

Series:

Volume 35 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-344-1

Type of publication:

eBook in ePub format

Number of pages:

534

Other:

Please note: Adobe Digital Editions is required

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Price:
EUR 100 / USD 120 (VAT excl.)
Order eBook: ePub
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Title:

European Capital Movements and Corporate Taxation

Subtitle:

From Transaction-Based Origins to More Principle-Based Capital and Taxation Policies

Series:

Volume 35 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-343-4

Type of publication:

Online book

Number of pages:

534

Access:

Up to 5 users. View purchase information

Price:
EUR 125 / USD 150 (VAT excl.)
Order Online Book
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European Capital Movements and Corporate Taxation

Why this book?

The basic premise of this book is the existence of the EU regime for capital transactions – which also concerns direct taxation – consisting of both capital transactions regulation within the European Union and harmonized and non-harmonized regulation of direct taxation. The book develops the idea of such parallel existence of liberalization and direct taxation policies by exposing the current EU capital liberalization regime and its objectives and effects, as well as policy elements of the EU taxation regime. It compares and contrasts the building blocks of EU capital and taxation regimes with the OECD and the WTO regimes, in so far as possible. Moreover, the author draws upon her experience as a fourth référendaire at the European Court of Justice to demonstrate how, on the subject of direct tax, the Court only interprets the EU fundamental freedoms and principles.
 
Furthermore, the book tests how certain common features of the EU regulation of capital and taxation are applicable in terms of a future EU policy in the area of capital transactions and direct taxation, in particular within a CCCTB or a CCTB environment and in the context of the OECD BEPS project. The BEPS initiative is discussed in terms of its methodological value for the interpretation of the balance of taxation powers of Member States, as well as the premises of coordination, non-discrimination and abuse, the three interpretative pillars of future EU taxation policy defined in the book. The book concludes by proposing a methodological alternative to the Court’s appreciation of tax matters, particularly from the perspective of EU fundamental freedoms and the entitlement to such freedoms.
 

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Author(s)

Nana Šumrada Slavnić obtained her PhD at the Katholieke Universiteit Leuven, Belgium. She is a Manager at PricewaterhouseCoopers and a member of the PwC European Direct Tax Group Technical Committee and the PwC State Aid Working Group.
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