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Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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?.
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. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910795866703321 |
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Disciplina | 343.2404 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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?.
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. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910813632503321 |
|
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh
| Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 1999 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina | 338.4/762 |
| Altri autori (Persone) |
BraudoRichard J. <1954->
MacIntoshJeffrey G |
| Collana | Routledge studies in international business and the world economy |
| Soggetto topico |
High technology industries - Government policy
Industrial policy Competition - Government policy Corporations - Taxation - Law and legislation Industrial laws and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-134-68366-9
1-280-14128-X 9786610141289 0-203-97605-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preliminaries; CONTENTS; List of figures and tables; List of contributors; Preface; Introduction; 1 High-technology industrial policy in Canada; 2 The role of cooperative industrial policy in Canada and Ontario; 3 Commentary; 4 Tax incentives and comparative advantage; 5 Evaluating R&D income tax incentives; 6 The banks and innovative enterprise; 7 The role of banks in the financing of knowledge-based SMEs; 8 Commentary; 9 Competition policy and cooperative innovation; 10 Competition as cooperation; 11 Commentary; Index |
| Record Nr. | UNINA-9910457299303321 |
| London ; ; New York : , : Routledge, , 1999 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh
| Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 1999 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina | 338.4/762 |
| Altri autori (Persone) |
BraudoRichard J. <1954->
MacIntoshJeffrey G |
| Collana | Routledge studies in international business and the world economy |
| Soggetto topico |
High technology industries - Government policy
Industrial policy Competition - Government policy Corporations - Taxation - Law and legislation Industrial laws and legislation |
| ISBN |
1-134-68365-0
1-134-68366-9 1-280-14128-X 9786610141289 0-203-97605-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preliminaries; CONTENTS; List of figures and tables; List of contributors; Preface; Introduction; 1 High-technology industrial policy in Canada; 2 The role of cooperative industrial policy in Canada and Ontario; 3 Commentary; 4 Tax incentives and comparative advantage; 5 Evaluating R&D income tax incentives; 6 The banks and innovative enterprise; 7 The role of banks in the financing of knowledge-based SMEs; 8 Commentary; 9 Competition policy and cooperative innovation; 10 Competition as cooperation; 11 Commentary; Index |
| Record Nr. | UNINA-9910784586203321 |
| London ; ; New York : , : Routledge, , 1999 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh
| Competitive industrial development in the age of information : the role of cooperation in the technology sector / / edited by Richard J. Braudo and Jeffrey G. MacIntosh |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | London ; ; New York, : Routledge, 1999 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina | 338.4/762 |
| Altri autori (Persone) |
BraudoRichard J. <1954->
MacIntoshJeffrey G |
| Collana | Routledge studies in international business and the world economy |
| Soggetto topico |
High technology industries - Government policy
Industrial policy Competition - Government policy Corporations - Taxation - Law and legislation Industrial laws and legislation |
| ISBN |
1-134-68365-0
1-134-68366-9 1-280-14128-X 9786610141289 0-203-97605-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preliminaries; CONTENTS; List of figures and tables; List of contributors; Preface; Introduction; 1 High-technology industrial policy in Canada; 2 The role of cooperative industrial policy in Canada and Ontario; 3 Commentary; 4 Tax incentives and comparative advantage; 5 Evaluating R&D income tax incentives; 6 The banks and innovative enterprise; 7 The role of banks in the financing of knowledge-based SMEs; 8 Commentary; 9 Competition policy and cooperative innovation; 10 Competition as cooperation; 11 Commentary; Index |
| Record Nr. | UNINA-9910825888003321 |
| London ; ; New York, : Routledge, 1999 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controller's tax letter
| Controller's tax letter |
| Pubbl/distr/stampa | New York, NY, : Institute of Management & Administration |
| Descrizione fisica | 1 online resource |
| Disciplina | 343 |
| Soggetto topico |
Controllership
Corporations - Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996198101603316 |
| New York, NY, : Institute of Management & Administration | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Controller's tax letter
| Controller's tax letter |
| Pubbl/distr/stampa | New York, NY, : Institute of Management & Administration |
| Descrizione fisica | 1 online resource |
| Disciplina | 343 |
| Soggetto topico |
Controllership
Corporations - Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910339734103321 |
| New York, NY, : Institute of Management & Administration | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate income tax rates in selected "tax havens" / / compiled by Wendy Zeldin
| Corporate income tax rates in selected "tax havens" / / compiled by Wendy Zeldin |
| Pubbl/distr/stampa | [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 2008 |
| Descrizione fisica | 1 online resource (7 pages) |
| Soggetto topico |
Corporations - Taxation - Law and legislation
Tax shelters - Law and legislation |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910717244803321 |
| [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate residency for tax purposes
| Corporate residency for tax purposes |
| Pubbl/distr/stampa | [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 2010 |
| Descrizione fisica | 1 online resource (approximately 29 pages) |
| Soggetto topico | Corporations - Taxation - Law and legislation |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Canada / Stephen F. Clarke -- China / Laney Zhang -- France / Nicole Atwill -- Germany / Edith Palmer -- India / Krishan S. Nehra -- Mexico / Gustavo Guerra -- The Netherlands / Wendy Zeldin -- South Africa / Hanibal Goitom -- United Kingdom / Clare Feikert-Ahalt. |
| Record Nr. | UNINA-9910717027803321 |
| [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]]
| Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]] |
| Autore | Harris Peter <1964-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (li, 597 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico | Corporations - Taxation - Law and legislation |
| ISBN |
1-107-23826-9
1-107-30189-0 1-107-30594-2 1-107-31473-9 1-107-30698-1 1-299-39908-8 1-107-31253-1 1-139-51992-1 1-107-30918-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Taxation of corporate income when derived -- Taxation of corporate income when distributed -- Taxation of corporate income : international aspects -- Creating share interests -- Transferring share interests -- Terminating share interests -- Varying share interests -- Dividend and capital stripping and value shifting. |
| Record Nr. | UNINA-9910462463103321 |
|
Harris Peter <1964->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
