LEADER 03608nam 2200433 450 001 9910824897403321 005 20230807220517.0 010 $a90-8722-344-7 035 $a(CKB)3840000000349721 035 $a(MiAaPQ)EBC6176430 035 $a(EXLCZ)993840000000349721 100 $a20200806d2015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEuropean capital movements and corporate taxation $efrom transaction-based origins to more principle-based capital and taxation policies /$fNana S?umrada Slavnic? 210 1$aAmsterdam, The Netherlands :$cIBFD,$d2015. 215 $a1 online resource (469 pages) $cillustrations 225 1 $aIBFD doctoral series ;$vVolume 35 311 $a90-8722-343-9 320 $aIncludes bibliographical references (pages 423-516). 327 $gIntroduction --$tEU capital transaction policy : basic terminology --$tThe EU capital transactions principles : the European Court of Justice's regulatory premises --$tTowards a future (non-)harmonization --$gConclusion:$tFrom transaction-based origins to a more asset-based capital policy : implementing effective value of capital movements and the EU fundamental freedoms. 330 8 $a"The basic premise of this book is the existence of the EU regime for capital transactions - which also concerns direct taxation - consisting of both capital transactions regulation within the European Union and harmonized and non-harmonized regulation of direct taxation. The book develops the idea of such parallel existence of liberalization and direct taxation policies by exposing the current EU capital liberalization regime and its objectives and effects, as well as policy elements of the EU taxation regime. It compares and contrasts the building blocks of EU capital and taxation regimes with the OECD and the WTO regimes, in so far as possible. Moreover, the author draws upon her experience as a fourth re?fe?rendaire at the European Court of Justice to demonstrate how, on the subject of direct tax, the Court only interprets the EU fundamental freedoms and principles. Furthermore, the book tests how certain common features of the EU regulation of capital and taxation are applicable in terms of a future EU policy in the area of capital transactions and direct taxation, in particular within a CCCTB or a CCTB environment and in the context of the OECD BEPS project. The BEPS initiative is discussed in terms of its methodological value for the interpretation of the balance of taxation powers of Member States, as well as the premises of coordination, non-discrimination and abuse, the three interpretative pillars of future EU taxation policy defined in the book. The book concludes by proposing a methodological alternative to the Court's appreciation of tax matters, particularly from the perspective of EU fundamental freedoms and the entitlement to such freedoms."-- Back cover. 410 0$aDoctoral series ;$vVolume 35. 606 $aCorporations$xTaxation$xLaw and legislation$zEuropean Union countries 606 $aCapital movements$xLaw and legislation$zEuropean Union countries 615 0$aCorporations$xTaxation$xLaw and legislation 615 0$aCapital movements$xLaw and legislation 676 $a349.497 700 $aS?umrada Slavnic?$b Nana$01708221 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824897403321 996 $aEuropean capital movements and corporate taxation$94097086 997 $aUNINA