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

Publication Info. Amsterdam, The Netherlands : IBFD, [2016]

Item Status

Description 1 online resource (xiv, 280 pages) : illustrations.
Bibliography Includes bibliographical references.
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.
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject International business enterprises -- Taxation -- Law and legislation -- Congresses.
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 -- Taxation -- European Union countries -- Congresses.
Conflict of laws -- Taxation -- OECD countries -- Congresses.
Genre/Form Conference papers and proceedings.
Electronic books.
Added Author Englisch, Joachim, 1973- editor.
Group for Research on European International Taxation.
Other Form: Print version: International tax law. Amsterdam, The Netherlands : IBFD, [2016] 9789087223748 (DLC) 2017436482 (OCoLC)960461636
ISBN 9789087223755 (electronic bk.)
9087223757 (electronic bk.)