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Movement of Persons and Tax Mobility in the EU: Changing Winds

This book discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress.
 
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Title:

Movement of Persons and Tax Mobility in the EU: Changing Winds

Editor(s):
Ana Paula Dourado
Date of publication:
ISBN:

978-90-8722-223-9

Type of publication:

Print Book

Number of pages:

496

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Price:
EUR 115 / USD 150 (VAT excl.)
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Title:

Movement of Persons and Tax Mobility in the EU: Changing Winds

Editor(s):
Ana Paula Dourado
Date of publication:
ISBN:

978-90-8722-224-6

Type of publication:

eBook

Number of pages:

496

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Price:
EUR 92 / USD 120 (VAT excl.)
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Title:

Movement of Persons and Tax Mobility in the EU: Changing Winds

Editor(s):
Ana Paula Dourado
Date of publication:
ISBN:

978-90-8722-223-9

Type of publication:

Online book

Number of pages:

496

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Up to 5 users. View purchase information

Price:
EUR 120 / USD 160 (VAT excl.)
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Movement of Persons and Tax Mobility in the EU: Changing Winds

Why this book?

The winds of change are blowing in the European Union (EU). While the development of the internal market has been a progressive but unfinished work, the financial crisis in 2008 and the subsequent euro crisis in the European and Monetary Union have brought new challenges to the EU and to the role it plays in the world.
 
This book is the result of the 6th GREIT Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Further, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. It challenges the reader to think about the EU project in various interrelated angles and as a whole.
 
The book is divided into six parts. The first and last parts contain legal and tax policy critical analyses. Part I discusses the current trends and challenges for tax mobility in the EU, and Part VI focuses on the taxation of groups and the policy options for the world and the EU. Parts II-V analyse the current regimes regarding mobility of companies and individuals. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. Comparative law is considered in the two chapters dealing with formulary apportionment and transfer pricing.
 

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Table of contents

  • Part One: Tax Policy for the European Union
  • Part Two: Transfer of Corporate Residence and Insolvency Proceedings
  • Part Three: Transfer of Corporate Residence, Shareholders’ Residence & Exit Taxes
  • Part Four: The Merger Directives
  • Part Five: Workers’ Mobility
  • Part Six: Taxation of Groups and CCCTB

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Editor(s)

Ana Paula Dourado
 

Contributor(s)

Yariv Brauner, Cécile Brokelind, Ana Paula Dourado, Joachim Englisch, António Frada de Sousa, Walter Hellerstein, Stefan Hohls, Reinald Koch, Iris Goldner Lang, Richard Lyal, Guglielmo Maisto, Otto Marres, Federico M. Mucciarelli, Andreas Oestreicher, Andreas Piekenbrock, Pasquale Pistone, Karsten Engsig Sørensen, Jan van de Streek, Daniel Gergely Szabó, Frans Vanistendael, Michael Veder, Dorothea Vorndamme.

 

Reviewed by Christiana HJI Panayi

British Tax Review B.T.R. No. 3 2016, p 367 - 368.

 

The book examines an important and evolving area of law: tax mobility in the EU. It reviews general mobility of persons in the EU and the remaining obstacles to this mobility, including tax obstacles, and progress up to 2013. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. The book examines the contradiction in the process of EU integration and how the financial crisis in 2008 and the subsequent euro crisis in the European and Monetary Union have brought new challenges to the EU and to the role it plays in the world.
 

 

 

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