International tax law : new challenges to and from constitutional and legal pluralism / editor, Joachim Englisch.

Format:

Book

Contributor:

Englisch, Joachim, 1973- editor.

Group for Research on European International Taxation. Annual Conference.

Language:

English

Subjects (All):

International business enterprises--Taxation--Law and legislation--Congresses.

International business enterprises.

International business enterprises--Taxation--Law and legislation--European Union countries--Congresses.

International business enterprises--Taxation--Law and legislation--OECD countries--Congresses.

Conflict of laws--Taxation--Congresses.

Conflict of laws.

Conflict of laws--Taxation--European Union countries--Congresses.

Conflict of laws--Taxation--OECD countries--Congresses.

Other Title:

International Tax Law

Place of Publication:

IBFD

Summary:

"This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The book focuses on aspects that have not yet received much attention in legal research and thus goes beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. In addition to consequences for taxpayers and courts, it covers tax policy implications. In that context, the much discussed initiatives by the OECD and the European Union on harmful tax planning and tax competition receive particular attention."--Back cover.

Contents:

The concept of legal and constitutional pluralism / Niels Petersen

Territoriality in EU (tax) law : a sacred principle, or Dépassé? / Suzanne Kingston

Implications of fundamental freedoms for tax treaties, especially treaty abuse / Emmanuel Raingeard de la Blétière

The non-discrimination analysisunder the OECD model as compared to the EU fundamental freedoms / Niels Bammens

Competing constitutional concepts relevant for international taxation : prohibition of tax subsidies / Cécile Brokelind

Enhanced cooperation : a way forward for tax harmonization in the European Union? / Anzhela Cédelle

Legal pluralism and higher fiscal coordination and budgetary supervision to achieve economic and monetary union / Frans Vanistendael

International tax coordination through the BEPS Project and the exercise of tax sovereignty in the European Union / Pasquale Pistone

The meaning of aggressive tax planning and avoidance in the European Union and the OECD : an example of legal pluralism in international tax law / Ana Paula Dourado.

ISBN:

90-8722-375-7