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[null,"1.","Record Nr.",null,"UNINA9910813632503321"]
[null,null,"Autore",null,"Lazarov Ivan"]
[null,null,"Titolo",null,"Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam : , : IBFD Publications USA, Incorporated, , 2022"]
[{"$nulls":4},"©2022"]
[null,null,"ISBN",null,"90-8722-743-4"]
[{"$nulls":4},"90-8722-742-6"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (330 pages)"]
[null,null,"Collana",null,"IBFD Doctoral ; ; v.62"]
[null,null,"Disciplina",null,"343.2404"]
[null,null,"Soggetti",null,"Corporations - Taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Tax evasion - Law and legislation - European Union countries"]
[{"$nulls":4},"Direct taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Fraude fiscale - Pays de l'Union européenne"]
[{"$nulls":4},"Corporations - Taxation - Law and legislation"]
[{"$nulls":4},"Tax evasion"]
[{"$nulls":4},"Academic theses."]
[{"$nulls":4},"Thèses et écrits académiques."]
[{"$nulls":4},"European Union countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative "]
[{"$nulls":4},"integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?."]
[{"$nulls":4},"4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The \"Blacklist\" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions."]
[{"$nulls":4},"6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series."]
[null,null,null,"Sommario/riassunto","This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law."]