Taxation of Foreign Business Income within the European Internal Market
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Legal analysis on the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxation.
Why this book?
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments.
This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Taxation of Foreign Business Income within the European Internal Market
DOI: https://doi.org/10.59403/388b6g8
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Chapter 1: Introduction
DOI: https://doi.org/10.59403/388b6g8
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Chapter 2: International Law and Tax Jurisdiction over Foreign Business Income
DOI: https://doi.org/10.59403/388b6g8
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Chapter 3: Taxation of Resident Companies on Income of Foreign Group Companies
DOI: https://doi.org/10.59403/388b6g8
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Chapter 4: Taxation of Resident Companies on Foreign Business Income Earned through Permanent Establishments
DOI: https://doi.org/10.59403/388b6g8
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Chapter 5: Taxation of the Foreign Business Income Attributable to a Permanent Establishment by the Member State of establishment
DOI: https://doi.org/10.59403/388b6g8
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Chapter 6: International Double Taxation and the Objective of Achievement of the Internal Market
DOI: https://doi.org/10.59403/388b6g8
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Chapter 7: Reconsidering Cross-Border Loss Relief: Should Final Foreign Losses Necessarily Be Deducted in the Home State?
DOI: https://doi.org/10.59403/388b6g8
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Chapter 8: Summary and Conclusions
DOI: https://doi.org/10.59403/388b6g8
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References
DOI: https://doi.org/10.59403/388b6g8
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Other Titles in the IBFD Doctoral Series
DOI: https://doi.org/10.59403/388b6g8
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