Double taxation within the European Union:
Gespeichert in:
| Format: | Tagungsbericht Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer Law & Business
2011
|
| Schriftenreihe: | International tax conferences of the University of Luxembourg
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 233 S. graph. Darst. |
| ISBN: | 9789041135254 9041135251 |
Internformat
MARC
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| 245 | 1 | 0 | |a Double taxation within the European Union |c ed. by Alexander Rust |
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Datensatz im Suchindex
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| adam_text |
Summary of Contents
Preface and Acknowledgment
xiii
Chapter
1
Double Taxation
1
Alexander Rust
Chapter
2
Economic Double Taxation as an Obstacle to Cross-Border
Investments
17
Olivier Remade
&
Samantha
Nonnenkamp
Chapter
3
Double Jeopardy in Criminal Law: Conflicts of Competence
and Possible Solutions
51
Stefan Brawn
Chapter
4
Double Burdens within the European Union: Solutions in other
Areas of Law: Constitutional Law
63
Hanno
Kube
Chapter
5
Double Tax Agreements: Between
EU
Law and Public
International Law
75
Herwig
Hofmann
Chapter
6
The Abolition of Article
293
EC: Comments on Hermann's Analysis
87
Ekkehart
Reimer
Summary of Contents
Chapter
7
Double Taxation and European Law: Analysis of the Jurisprudence
97
Georg Kofier
Chapter
8
How European Law Could Solve Double Taxation
137
Alexander Rust
Chapter
9
Passing the Buck Around: Who Is Responsible for Double
Taxation?
—
Comments on Profs. Kofler and Rust's Analysis
157
Peter J. Wattel
Chapter
10
Avoiding a Double Burden within the European Union:
Comments on Kofler and Rust's Analysis
167
Servaas van
Thiel
Chapter
11
Double Taxation: Selected Issues of Compatibility with
European Law, Multilateral Tax Treaties and CCCTB
187
Pasquale Pistone
Chapter
12
MAP and Arbitration as Remedies for Double Burdens: Evolutionary
Law-Making through Procedural Rather Than Substantive Rules?
211
Roland
Ismer
Index
227
Table
of
Contents
Preface and Acknowledgment
xiii
Chapter
1
Double Taxation
1
Alexander Rust
1.1
Definition of and Reasons for International Juridical Double
Taxation
1
1.2
Mechanisms for the Avoidance of Double Taxation
2
1.2.1
Unilateral Mechanisms for the Avoidance of Double
Taxation
3
1.2.2
EU
Measures for the Avoidance of Double Taxation
5
1.2.2.1
The Parent-Subsidiary Directive
5
1.2.2.2
The Interest and Royalty Directive
6
1.2.2.3
The Merger Directive
6
1.2.2.4
The Savings Directive
7
1.2.2.5
Deficiencies of the Directives
8
1.2.3
Bilateral Agreements for the Avoidance of Double Taxation
8
1.2.3.1
Reduction of Taxation in the Source State
8
1.2.3.2
Reduction of Taxation in the Residence State
9
1.2.3.3
Dual Residence Taxation
9
1.2.3.4
Deficiencies in the Avoidance of Double Taxation
by Treaties
10
1.2.3.5
Timing Mismatches
11
1.2.3.6
Qualification Conflicts
12
1.3
Tax Planning to Avoid Double Taxation
13
1.3.1
Treaty Shopping
13
1.3.2
Making Taxes Creditable
14
1.4
Conclusions
15
Table
of Contents
Chapter
2
Economic
Double Taxation as an Obstacle to Cross-Border
Investments
17
Olivier Remade
&
Samantha
Nonnenkamp
2.1
Introduction
17
2.2
Economic Double Taxation versus Juridical Double Taxation
in the Context of Double Tax Treaties
19
2.3
International Economic Double Taxation in a Direct Tax
Contexi
20
2.3.1
Dividend Distributions
20
2.3.2
Transfer Pricing
23
2.3.3
Cross-Border
Partnerships
29
2.3.3.1
Economic Double Taxation with Hybrid
Entities
30
2.3.3.2
Economic Double Taxation in Reverse Hybrid
Situations
31
2.3.3.3
Double Tax Relief in Hybrid Situations
32
2.3.4
Hybrid Finance
33
2.3.4.1
Example
1:
Double Taxation
33
2.3.4.2
Example
2:
Double-Nontaxation
34
2.3.4.3
Relief of Double Taxation of the Yield
on Hybrid Financial Instruments
34
2.3.5
Thin Capitalization and other Interest Limitation Rules
37
2.3.6
Denial of Compensation of Profits and Losses within a
Group of Companies
38
2.3.7
CFC Rules
40
2.3.8
International Solutions to Avoid International Economic
Double Taxation in a Direct Tax Context
42
2.4
International Economic Double Taxation in a VAT Context
47
Chapter
3
Double Jeopardy in Criminal Law: Conflicts of Competence
and Possible
¡
Solutions
51
Stefan Brawn
3.1
Elements of Territorial Jurisdiction
52
3.1.1
The Principle of Territoriality
52
3.1.1.1
Basics
52
3.1.1.2
Challenges and Extensions
53
3.1.2
Jurisdiction in Cases Related to a National Citizen
("Principle of Personality:"
Personalitätsprinzip) 54
3.1.3
Jurisdiction in Cases Related to National Legal Interests
("Jurisdiction due to National Security:"
Staatsschutzprinzip) 55
viu
Table
of
Contents
3.1.4
Jurisdiction in Cases related to International Protected
Legal Interests ("Principle of Universal Jurisdiction:"
Stellvertretende Strafrechtspflege) 56
3.1.5
Conflicts of Territorial Jurisdiction
56
3.2
Mutual Recognition: The Principle of
Ne Bis
in Idem,
How to Hamper Double Jeopardy
57
3.2.1
Final Disposal
58
3.2.2
Same Acts
59
3.2.3
Term of "Penalty"
60
3.2.4
Law Enforcement
61
Chapter
4
Double Burdens within the European Union: Solutions in other
Areas of Law: Constitutional Law
63
Hanno
Kube
4.1
The Constitutional Law Principle of Taxation According to the
Ability to Pay: In the Face of International Taxation
64
4.1.1
Principle of Taxation According to the Ability to Pay
64
4.1.2
The Resident Taxpayer with Foreign Source Income
64
4.1.3
The Nonresident Taxpayer with Domestic (Source) Income
68
4.1.4
Losses
68
4.1.5
Personal Expenses
69
4.1.6
Withholding Taxation
69
4.2
Taxation in a Federally Structured State
69
4.2.1
Relatively Coherent System of Taxing Powers
69
4.2.2
Challenges
70
4.2.3 Länder
Legislation and the Federal Constitutional Law
Guarantee of Equality
70
4.3
Constitutional Law on Double Taxation and European Tax Law
71
4.3.1
Different Perspectives and Aims
71
4.3.2
Comparison: In Particular with Regard to the Parallel
Exercise of Taxing Powers
71
4.3.3
Reconciling the Interest
73
Chapter
5
Double Tax Agreements: Between
EU
Law and Public
International Law
75
Herwig
Hofmann
5.1
Introduction
75
5.2
The former Article
293
EC in Context
76
5.3
Why Abolish the Old Article
293
EC?
80
5.4
Double Tax Agreements under Lisbon
83
5.5
Conclusions
85
ix
Table
of
Contents
Chapter
6
The Abolition of Article
293
EC: Comments on Hofmann's Analysis
87
Ekkehart
Reimer
6.1
The Seven Semantic Layers of Article
293
EC
88
6.1.1
Double Taxation Should Be Avoided
88
6.1.2
There is a Duty to Negotiate
88
6.1.3
The Community Has No Authority to Draft an EC Tax
Convention
89
6.1.4
Double Taxation is No Issue for the Fundamental Freedoms
91
6.1.5
Prevention of Double Taxation is No Issue for
Harmonization
91
6.1.6
Intra-EU Treaty Override is Prohibited
92
6.1.7
Termination of Intra-EU Treaties is Prohibited
92
6.2
The Treaty of Lisbon, its Survivors and Victims
92
6.2.1
Surviving Content
93
6.2.2
Changes in Substance
93
6.2.3
Open Issues
94
6.3
Resume
95
Chapter
7
Double Taxation and European Law: Analysis of the Jurisprudence
97
Georg Kofler
7.1
Introduction: Discrimination, Disparities and "Double Burdens"
97
7.2
Double Taxation and European Law
104
7.2.1
The Issue: Juridical Double Taxation and the Internal
Market
104
7.2.2
"Double Burdens" in Indirect Taxation and Social Security
109
7.2.3
"Double Burdens" in Direct Taxation:
From Kerckhaert-Morres to Damseaux
116
7.3
Criticism: Is There No Internal Market in Direct Taxation?
123
7.3.1
Relation to other "Double Burden" Case Law
123
7.3.2
Infringement of Member States' Taxing Powers and
Political Sovereignty
128
7.3.3
"Priority Rules" and Asymmetry in the Internal Market
130
7.3.4
Lack of Criteria
132
7.4
Summary and Conclusions
133
Chapter
8
How European Law Could Solve Double Taxation
137
Alexander Rust
8.1
Introduction
137
8.2
Suggestions on How to Avoid the Remaining Double Taxation
141
Table
of Contents
8.2.1
Equal Treatment of Unequal Situations
141
8.2.2
Principle of Mutual Recognition
143
8.2.3
No Guidance from the
EU
Directives
144
8.2.3.1
Primary Taxing Right for the State Where
the Income was Generated
145
8.2.3.2
Primary Taxing Right for the Residence State
of the Recipient of the Payments
146
8.2.3.3
No Analogous Application of the Directives
on a Case by Case Basis
148
8.2.4
Tax Treaties as Benchmark for the Division of Taxing
Rights
148
8.2.4.1
OCED Model Convention as Guideline
149
8.2.4.2
The Specific Tax Treaty as Guideline
150
8.2.5
Domestic Law of the Residence State
152
8.2.5.1
Equal Treatment Obligation
152
8.2.5.2
Consistency Between own Behavior and
Treatment of Others
153
8.3
Conclusion
155
Chapter
9
Passing the Buck Around: Who Is Responsible for Double
Taxation?
—
Comments on Profs. Kofler and Rust's Analysis
157
Peter J. Wattel
9.1
Introduction
157
9.2
The Broad Picture
158
9.3
Fighting Double Tax Burdens: Mutual Recognition
161
9.4
Fighting Double Tax Burdens: Joint and Several Liability
of both States Involved?
162
9.5
Human Rights: the Right to Property
163
9.6
Bilateral Tax Conventions as Guidelines
163
9.7
Manninen (Economical Double Taxation) also a Remedy
for Juridical Taxation?
165
9.8
A Consistency Rule
166
9.9
Conclusion
166
Chapter
10
Avoiding a Double Burden within the European Union:
Comments on Kofler and Rust's Analysis
167
Servaas van
Thiel
10.1
Introduction
167
10.2
The Status of European Law on Double Regulatory and Tax Burdens
171
10.3
Why Double Burdens in the (Income) Tax Area Should
Also Be Prohibited
174
Xl
Table
of
Contents
10.4
Practical
Questions
Arising from a Union Law Prohibition
of Double Taxation
179
10.5
Conclusion
183
Chapter
11
Double Taxation: Selected Issues of Compatibility with
European Law, Multilateral Tax Treaties and CCCTB
187
Pasquale Pistone
11.1
Introduction
187
11.2
Tax Treaties and Double Taxation: Their Critical Features
Within the
EU
Internal Market
189
11.3
Tax Treaties as the Starting Point for a Solution to the Problems
of Double Taxation within the
EU
192
11.4
The
EU
МТС:
An Updated Overview of Selected Relevant
Legal Issues
197
11.4.1
The Overview
197
11.4.2
Drafting and Legal Basis of the
EU
МТС
in European Law
199
11.4.3
Selected Issues from the Content of the
EU MTC
202
11.5
Introducing CCCTB: The Impact on Tax Treaties and the
Repercussions on
EU
Tax Law
206
11.6
Conclusions
210
Chapter
12
MAP and Arbitration as Remedies for Double Burdens: Evolutionary
Law-Making through Procedural Rather Than Substantive Rules?
211
Roland
Ismer
12.1
Introduction
212
12.2
MAP and Arbitration under the OECD-MC and the European
Arbitration Convention
214
12.2.1
MAP as the Basis
215
12.2.2
Tax Treaty Arbitration
217
12.2.3
Arbitration under the
EU
Arbitration Convention
219
12.3
Mandatory MAPs and Mandatory Arbitration
220
12.3.1
The Proposal: MAP Complemented by Arbitration
220
12.3.2
Pros and Cons
220
12.4
Points in Need of Clarification
221
12.4.1
Excessive Taxation: Violation of Maximum Principle
Should trigger Arbitration
221
12.4.2
Substantive Rules? Evolutionary Law-Making!
222
12.4.3
Procedural Aspects
224
12.4.4
Multilateral Procedures?
225
12.5
Conclusion
226
Index
227
xii |
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| id | DE-604.BV039594975 |
| illustrated | Illustrated |
| indexdate | 2025-01-02T11:36:42Z |
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| publishDate | 2011 |
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| series | International tax conferences of the University of Luxembourg |
| series2 | International tax conferences of the University of Luxembourg |
| spelling | Double taxation within the European Union ed. by Alexander Rust Alphen aan den Rijn Wolters Kluwer Law & Business 2011 XIV, 233 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier International tax conferences of the University of Luxembourg 1 Europäische Union (DE-588)5098525-5 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 2011 Luxemburg gnd-content Europäische Union (DE-588)5098525-5 b Doppelbesteuerung (DE-588)4012744-8 s DE-604 Rust, Alexander Sonstige oth International Tax Conference 1 2011 Luxembourg Sonstige (DE-588)16167027-1 oth International tax conferences of the University of Luxembourg 1 (DE-604)BV039947175 1 Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024446187&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Double taxation within the European Union International tax conferences of the University of Luxembourg Europäische Union (DE-588)5098525-5 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4012744-8 (DE-588)1071861417 |
| title | Double taxation within the European Union |
| title_auth | Double taxation within the European Union |
| title_exact_search | Double taxation within the European Union |
| title_full | Double taxation within the European Union ed. by Alexander Rust |
| title_fullStr | Double taxation within the European Union ed. by Alexander Rust |
| title_full_unstemmed | Double taxation within the European Union ed. by Alexander Rust |
| title_short | Double taxation within the European Union |
| title_sort | double taxation within the european union |
| topic | Europäische Union (DE-588)5098525-5 gnd Doppelbesteuerung (DE-588)4012744-8 gnd |
| topic_facet | Europäische Union Doppelbesteuerung Konferenzschrift 2011 Luxemburg |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024446187&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV039947175 |
| work_keys_str_mv | AT rustalexander doubletaxationwithintheeuropeanunion AT internationaltaxconferenceluxembourg doubletaxationwithintheeuropeanunion |