000 03789nam a22005657a 4500
001 sulb-eb0024418
003 BD-SySUS
005 20160413122438.0
007 cr nn 008mamaa
008 130305s2013 gw | s |||| 0|eng d
020 _a9783642349195
_9978-3-642-34919-5
024 7 _a10.1007/978-3-642-34919-5
_2doi
050 4 _aKJ-KKZ4999
072 7 _aLB
_2bicssc
072 7 _aLAW051000
_2bisacsh
082 0 4 _a341.2422
_223
245 1 0 _aAllocating Taxing Powers within the European Union
_h[electronic resource] /
_cedited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg :
_bImprint: Springer,
_c2013.
300 _aXI, 220 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aMPI Studies in Tax Law and Public Finance,
_x2196-0011 ;
_v2
505 0 _aA.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition?
520 _aThe contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.  .
650 0 _aLaw.
650 0 _aTax accounting.
650 0 _aTax laws.
650 0 _aPublic finance.
650 0 _aInternational law.
650 0 _aEuropean Economic Community literature.
650 1 4 _aLaw.
650 2 4 _aEuropean Law.
650 2 4 _aFinancial Law/Fiscal Law.
650 2 4 _aEuropean Integration.
650 2 4 _aPublic Economics.
650 2 4 _aBusiness Taxation/Tax Law.
700 1 _aRichelle, Isabelle.
_eeditor.
700 1 _aSchön, Wolfgang.
_eeditor.
700 1 _aTraversa, Edoardo.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783642349188
830 0 _aMPI Studies in Tax Law and Public Finance,
_x2196-0011 ;
_v2
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-642-34919-5
912 _aZDB-2-SHU
942 _2Dewey Decimal Classification
_ceBooks
999 _c46510
_d46510