The External Tax Strategy of the EU in a Post-BEPS Environment

The External Tax Strategy of the EU in a Post-BEPS Environment
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.

Why this book?

Recent developments in tax policy within the European Union and at the international level (i.e. BEPS Actions and the BEPS implementation process) have made it relevant to analyse how the European Union interacts in tax terms with other relevant international tax actors (i.e. the OECD and third countries). The European Union has tried to define its own standards of good tax governance, which are not completely equal to those of the OECD, and is trying to export those standards to third countries. Like its internal tax policy, the external policy is more inclined to protect Member States’ tax bases and their competitive position than to promote single or free market values, which may contradict some of the free trade and fundamental goals the European Union sought to protect. In this field, recent developments in the case law of the Court of Justice of the European Union also need to be taken into account and may exert a very relevant influence on the formulation of the external tax policy, up to the point at which a change in direction may be needed.

Within this context, the book explores the configuration of the external tax policy of the European Union, including (i) what the differences or similarities are with international standards already defined at the international level; (ii) where there may be problems in terms of interaction with those standards or with EU law principles; and even (iii) whether the European Union is behaving in a protectionist manner in tax terms. It also offers input on areas in which the external tax policy of the European Union should be reconsidered, as well as on the specific situations of some of its main trading partners (e.g. the United Kingdom and the Brexit process or the United States in the context of its tax reform).

This publication seeks to stimulate debate among scholars, policymakers, practitioners and politicians from the European Union and third countries in a field that still needs further debate and a solid reconsideration of its foundations.


Sample excerpt, including table of contents 

This book is part of the GREIT series

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Paolo Arginelli, Cécile Brokelind, Francesco Bungaro, Pedro Cruz Villalón, Alejandro del Valle Galvez, Marco Federici, Ricardo García Antón, Ubaldo Gonzalez de Frutos, Werner Haslehner, Ivan Lazarov, Richard Lyal, Adolfo Martín Jiménez, Pasquale Pistone, Franco Roccatagliata, Paloma Schwarz, Servaas van Thiel, Frans Vanistendael, Peter J. Wattel.

The External Tax Strategy of the EU in a Post-BEPS Environment
Chapter 1: The EU’s External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission
Chapter 2: The Compatibility of the EU Tax Haven “Blacklist” with the Fundamental Freedoms and the Charter
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?
Chapter 4: The EU and OECD Contend to Lead Global Tax Governance
Chapter 5: Transparency and Exchange of Information: BEPS in EU Legislation – More Advanced Standards or Distortion?
Chapter 6: Regulation and Effects of Fiscal State Aid in Third-State Relations
Chapter 7: The BEPS Multilateral Instrument and EU Law
Chapter 8: The ATAD and Third Countries
Chapter 9: Coordination of Negotiation of Member States’ Double Tax Treaties with Third States in a Post-BEPS and Post-ATAD Era: The Case of Hybrid Mismatches
Chapter 10: Harmful Tax Competition from the European Union towards Third Countries?
Chapter 11: Challenges for a Europeanist in Times of BEPS and the ATAD
Chapter 12: The WTO Implications of Brexit: UK Traders Caught between International and EU (Trade and Tax) Law?
Chapter 13: The EU and US Relationship: Is the EU Legal Bridge Safe?
Chapter 14: The EU Charter of Fundamental Rights and the Legal Order of Third Countries: A Commentary on the Schrems/PNR Data Jurisprudence
Chapter 15: The External Competences of the European Union: Recent Developments in Migration and Trade Agreements
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