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Advanced issues in international and European tax law /
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| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Oxford ; Portland, Ore. :
Hart Publishing,
[2015]
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| Subjects: | |
| Access: | Online version |
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Table of Contents:
- Foreword ; Preface ; Contents ; TABLE OF CASES ; TABLE OF LEGISLATION ; TABLE OF INTERNATIONAL INSTRUMENTS ; Introduction ; 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes ; 1.1. Harmful Tax Competition, Tax Havens, Base Erosion and Profit Shifting ; 1.2. Aggressive Tax Planning of Multinationals: The Politics of the Debate ; 1.3. Good Governance in Tax Matters ; 1.4. Corporate Social Responsibility and Aggressive Tax Planning ; 1.5. Tax in the Boardroom ; 1.6. Conclusion.
- 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1-5 2.1. Addressing Base Erosion and Profit Shifting ; 2.2. The Beps Action Plan ; 2.3. Action 1: Addressing the Tax Challenges of the Digital Economy ; 2.4. Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements ; 2.5. Action 3: Strengthen CFC Rules ; 2.6. Action 4: Limit Base Erosion via Interest Payments and Other Financial Payments ; 2.7. Action 5: Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance.
- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6-10 3.1. Action 6: Prevent Treaty Abuse ; 3.2. Action 7: Prevent the Artificial Avoidance of PE Status ; 3.3. Action 8: Intangibles ; 3.4. Actions 9 and 10: Risks and Capital and Other High Transactions ; 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10-15; 4.1. Action 11: Establish Methodologies to Collect and Analyse Data on Beps and the Actions to Address it.
- 4.2. Action 12: Require Taxpayers to Disclose their Aggressive Tax Planning Arrangements 4.3. Action 13: Re-Examine Transfer Pricing Documentation ; 4.4. Action 14: Make Dispute Resolution Mechanisms More Effective ; 4.5. Action 15: Develop a Multilateral Instrument ; 4.6. Beps and Developing Countries ; 5. International Tax Avoidance and European Union Law ; 5.1. The Judicial Development of A Principle of Abuse of Tax Law ; 5.2. The EU Policy on Tax Abuse and Aggressive Tax Planning ; 5.3. The Aftermath of the Action Plan ; 5.4. The Tax Transparency Package.
- 5.5. The Group on Digital Economy 5.6. The Code of Conduct Group on Business Taxation ; 6. The Compatibility of the BEPS Proposals with European Union Law ; 6.1. Rules on the Determination and/or Allocation of Taxing Rights: Beps Actions 1, 7-10 ; 6.2. Unilaterally-Imposed and Mechanical Linking Rules: Beps Action 2 ; 6.3. Rules Targeting Wholly or Partly Artificial Arrangements: Beps Action 3 ; 6.4. Group-Wide Rules and Comparability Issues: Beps Action 4 ; 6.5. Modified Nexus Approach and Economic Substance: Beps Action 5 ; 6.6. Double Non-Taxation, Lobs and PpTs: Beps Action 6.