EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid
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This book examines the way in which EU law and international law influence each other through a two-way flow of concepts and categories.
Why This Book?
The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a “global supranational tax law”.
Subjects discussed in this book are:
- Interactive law building and EU tax law
- The formation of customary law in the field of taxation
- Tax sovereignty in an era of tax multilateralism
- Tax incentives, global tax fairness and the development of tax law in developed and developing countries
- The interaction between IP box regimes and compensatory tax measures
- Enhanced transparency and its impact on relations between tax authorities and taxpayers
- The EU Code of Conduct
- State aid recovery and investor protection for non-EU taxpayers
- APAs and State aid
- The general anti-abuse clause in the EU Parent-Subsidiary Directive
- The European Union and BEPS: Conflicting concepts of tax avoidance
- The European Commission’s anti-tax avoidance package
This book is essential reading for anyone interested in learning about how EU law and international law influence each other through a two-way flow of concepts and categories.
EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid
DOI: https://doi.org/10.59403/1hhs4t7
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Chapter 1: Interactive Law Building and EU Tax Law
DOI: https://doi.org/10.59403/1hhs4t7001
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Chapter 2: On the Difficulties Regarding the Formation of Customary Law in the Field of Taxation
DOI: https://doi.org/10.59403/1hhs4t7002
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Chapter 3: Tax Sovereignty in an Era of Tax Multilateralism
DOI: https://doi.org/10.59403/1hhs4t7003
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Chapter 4: Tax Incentives, Global Tax Fairness and the Development of Tax Law in Developed and Developing Countries: A Multi-Way Flow of Concepts?
DOI: https://doi.org/10.59403/1hhs4t7004
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Chapter 5: The Interaction between IP Box Regimes and Compensatory Tax Measures: A Plea for a Coherent and Balanced Approach
DOI: https://doi.org/10.59403/1hhs4t7005
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Chapter 6: Go Tell It on the Mountain: Enhanced Transparency: Impact on Relations between Tax Authorities and Taxpayers?
DOI: https://doi.org/10.59403/1hhs4t7006
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Chapter 7: EU Code of Conduct: From Reviewing Individual Tax Regimes to Horizontal Coordinating Policy – Cracking the Code in the BEPS Era
DOI: https://doi.org/10.59403/1hhs4t7007
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Chapter 8: State Aid Recovery and Investor Protection for Non-EU Taxpayers: How Back Taxes Might Lead To an Inequitable Treat…
DOI: https://doi.org/10.59403/1hhs4t7008
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Chapter 9: APAs and State Aid: A New Era of European Tax Law?
DOI: https://doi.org/10.59403/1hhs4t7009
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Chapter 10: The General Anti-Abuse Clause in the EU Parent-Subsidiary Directive
DOI: https://doi.org/10.59403/1hhs4t7010
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Chapter 11: EU vs BEPS: Conflicting Concepts of Tax Avoidance
DOI: https://doi.org/10.59403/1hhs4t7011
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Chapter 12: The European Commission’s Anti-Tax Avoidance Package: A Stop along the Route or the Final Destination?
DOI: https://doi.org/10.59403/1hhs4t7012
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List of Contributors
DOI: https://doi.org/10.59403/1hhs4t7013
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This book is part of the GREIT series
Paolo Arginelli, Cécile Brokelind, Irene Burgers, Tsilly Dagan, Isabella de Groot, Fred van Horzen, Vinod Kalloe, Raymond Luja, Guglielmo Maisto, Otto Marres, Mario Tenore, Frans Vanistendael and Maarten de Wilde.
Reviewed by: Christiana HJI Panayi Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies.
"Some of the contributions contain thought-provoking analyses that transcend time and may prove to be very valuable in engaging with what seems to be the next part of the adventure relating to the BEPS Project. Overall, this book is likely to be a very helpful resource for academics, students and legislators in EU and international tax law."
