Inside The Eu Code Of Conduct Group
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Inside The Eu Code Of Conduct Group 20 Years Of Tackling Harmful Tax Competition
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Author : Martijn F. Nouwen
language : en
Publisher:
Release Date : 2021
Inside The Eu Code Of Conduct Group 20 Years Of Tackling Harmful Tax Competition written by Martijn F. Nouwen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.
The Code Of Conduct Against Harmful Tax Competition
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Author : Claudio Maria Radaelli
language : en
Publisher:
Release Date : 2002
The Code Of Conduct Against Harmful Tax Competition written by Claudio Maria Radaelli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business tax categories.
Inside The Eu Code Of Conduct Group
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Author : Martijn F. Nouwen
language : en
Publisher:
Release Date : 2021
Inside The Eu Code Of Conduct Group written by Martijn F. Nouwen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Business enterprises categories.
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
The Ethical Spirit Of Eu Law
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Author : Markus Frischhut
language : en
Publisher: Springer
Release Date : 2019-03-15
The Ethical Spirit Of Eu Law written by Markus Frischhut and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-15 with Law categories.
This open access book seeks to identify the ethical spirit of European Union (EU) law, a context in which we can observe a trend towards increasing references to the terms ‘ethics’ and ‘morality’. This aspect is all the more important because EU law is now affecting more and more areas of national law, including such sensitive ones as the patentability of human life. Especially when unethical behaviour produces legal consequences, the frequent lack of clearly defined concepts remains a challenge, particularly against the background of the principle of legal certainty. This raises the question to which extent the content of these references is determined and whether it is possible to identify an ethical spirit of EU law. Answering that question, in turn, entails addressing the following questions: In references to ethics concerning EU law, can we identify references to a particular theory of practical philosophy at all; and, if so, to one or more normative ethical theories (deontology, consequentialism, or virtue ethics)? Further, should these non-legal concepts be imported in an unaltered way (“absolute approach”), or be adapted to the legal context (“relative approach”)? This book explores the different layers of EU law (primary law, agreements, secondary law, and tertiary law), including the role of ethics in EU lawmaking and in EU case law, as well as the implementation of relevant EU directives in selected Member States. In addition to the above-mentioned normative philosophical lens, the book also analyzes the findings from the legal lens of EU integration, i.e., especially EU values, human rights and the cornerstone of human dignity.
Eu Tax Law
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Author : Marjaana Helminen
language : en
Publisher: IBFD
Release Date : 2011
Eu Tax Law written by Marjaana Helminen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Direct taxation categories.
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
Fiscal State Aid Law And Harmful Tax Competition In The Euro
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Author : Kyriazis
language : en
Publisher: Oxford University Press
Release Date : 2023-09-21
Fiscal State Aid Law And Harmful Tax Competition In The Euro written by Kyriazis and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-21 with Law categories.
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Tax Competition And Eu Law
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Author : Carlo Pinto
language : en
Publisher: Springer
Release Date : 2003-05-01
Tax Competition And Eu Law written by Carlo Pinto and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-05-01 with Business & Economics categories.
Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S. experience and what the EU can learn from it; methodologies to study tax competition; economic evidence of tax competition in Europe; Member States' 'benchmark' tax systems; internal market distortion provisions of the EC Treaty (Articles 96 and 97); relevant EMU provisions; applicability of state aid provisions (EC Treaty Article 87) to direct tax measures; the EU 'Code of Conduct' Group; OECD countermeasures against harmful tax competition; and, CFC legislation. In the course of his presentation the author analyses various tax regimes and court cases from most EU Member States, outlining the issues and clarifications each brings to the central questions. His final proposal clearly demonstrates that the beneficial effects of tax competition ' decrease in direct tax burden, improved efficiency in public administration, enhancement of employment and development ' need not be fraught with the risk of fiscal degradation. This is a major milestone in the success of the projected harmonisation of taxation in the European Union.
The European Group On Ethics In Science And New Technologies Ege
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Author : European Group on Ethics in Science and New Technologies to the European Commission
language : fr
Publisher:
Release Date : 2000
The European Group On Ethics In Science And New Technologies Ege written by European Group on Ethics in Science and New Technologies to the European Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Biotechnology categories.
General Report On The Activities Of The European Group On Ethics In Science And New Technologies To The European Commission 1998 2000
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Author : European Commission. European Group on Ethics in Science and New Technologies
language : en
Publisher:
Release Date : 2001
General Report On The Activities Of The European Group On Ethics In Science And New Technologies To The European Commission 1998 2000 written by European Commission. European Group on Ethics in Science and New Technologies and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Bioethics categories.