The external tax strategy of the EU in a post-BEPS environment /:
The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners.
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
2019.
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners. |
| Beschreibung: | 1 online resource |
| ISBN: | 9087225032 9789087225032 |
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| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Part 1: The EU External Tax Policy in a Strict Sense -- Chapter 1: The EU's External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission -- 1.1. The EU external policy before 2016 -- 1.2. Principles of good governance in tax matters -- 1.2.1. From "good governance" to "tax good governance" -- 1.2.2. The EU recipe on tax good governance -- 1.3. The external strategy on taxation: The scope -- 1.3.1. Introduction -- 1.3.2. A new listing process -- 1.3.3. A new tax good governance clause | |
| 505 | 8 | |a 1.3.4. The implementation of good governance principles in bilateral and multilateral instruments -- 1.4. The EU list of non-cooperative third-country jurisdictions for tax purposes -- 1.4.1. The EU listing process -- 1.4.2. Implementation of the EU list -- 1.5. Conclusions -- Chapter 2: The Compatibility of the EU Tax Haven "Blacklist" with the Fundamental Freedoms and the Charter -- 2.1. Introduction -- 2.2. List of non-cooperative jurisdictions for tax purposes -- 2.2.1. The Blacklist as part of the EU external strategy in tax matters -- 2.2.2. Grounds to be put on the Blacklist | |
| 505 | 8 | |a 2.2.3. Defensive measures -- 2.2.4. Domestic and EU-wide blacklists -- 2.3. Compatibility of the Blacklist with the free movement of capital -- 2.3.1. Scope -- 2.3.2. Restriction -- 2.3.3. Justification -- 2.3.4. Proportionality -- 2.4. Compatibility with the Charter -- 2.4.1. Scope -- 2.4.2. Human rights compatibility with blacklisting -- 2.5. Conclusion -- Chapter 3: Trade Agreements and the External Tax Policy of the European Union: Is a Change in Direction Needed, and Are EU Tax Treaties an Alternative? -- 3.1. Introduction | |
| 505 | 8 | |a 3.2. The role of agreements with third countries in the EU external tax policy -- 3.2.1. The first phase in the policy formulation: Connection between trade and taxation -- 3.2.2. The second phase: The 2016 Communication on an External Strategy for Effective Taxation -- 3.3. Good governance and State aid clauses in EU treaties with third countries: The current situation -- 3.4. Tax good governance and State aid clauses in EU treaties with third countries: An assessment -- 3.5. Direct taxes and trade agreements between the European Union and third countries | |
| 505 | 8 | |a 3.6. Is it a good policy to give more tax content to EU trade agreements, or should tax issues be detached from trade agreements? -- 3.7. Conclusions -- Part 2: The External EU Tax Policy in a Broad Sense -- Chapter 4: The EU and OECD Contend to Lead Global Tax Governance -- 4.1. Introduction -- 4.2. The importance of international tax good governance -- 4.3. 20 years in perspective -- 4.3.1. Origins -- 4.3.2. The expansion of the good governance concept to taxation -- 4.3.3. Efforts to institutionalize international tax good governance -- 4.3.4. Globalization of tax good governance | |
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| contents | Cover -- Title -- Copyright -- Preface -- Part 1: The EU External Tax Policy in a Strict Sense -- Chapter 1: The EU's External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission -- 1.1. The EU external policy before 2016 -- 1.2. Principles of good governance in tax matters -- 1.2.1. From "good governance" to "tax good governance" -- 1.2.2. The EU recipe on tax good governance -- 1.3. The external strategy on taxation: The scope -- 1.3.1. Introduction -- 1.3.2. A new listing process -- 1.3.3. A new tax good governance clause 1.3.4. The implementation of good governance principles in bilateral and multilateral instruments -- 1.4. The EU list of non-cooperative third-country jurisdictions for tax purposes -- 1.4.1. The EU listing process -- 1.4.2. Implementation of the EU list -- 1.5. Conclusions -- Chapter 2: The Compatibility of the EU Tax Haven "Blacklist" with the Fundamental Freedoms and the Charter -- 2.1. Introduction -- 2.2. List of non-cooperative jurisdictions for tax purposes -- 2.2.1. The Blacklist as part of the EU external strategy in tax matters -- 2.2.2. Grounds to be put on the Blacklist 2.2.3. Defensive measures -- 2.2.4. Domestic and EU-wide blacklists -- 2.3. Compatibility of the Blacklist with the free movement of capital -- 2.3.1. Scope -- 2.3.2. Restriction -- 2.3.3. Justification -- 2.3.4. Proportionality -- 2.4. Compatibility with the Charter -- 2.4.1. Scope -- 2.4.2. Human rights compatibility with blacklisting -- 2.5. Conclusion -- Chapter 3: Trade Agreements and the External Tax Policy of the European Union: Is a Change in Direction Needed, and Are EU Tax Treaties an Alternative? -- 3.1. Introduction 3.2. The role of agreements with third countries in the EU external tax policy -- 3.2.1. The first phase in the policy formulation: Connection between trade and taxation -- 3.2.2. The second phase: The 2016 Communication on an External Strategy for Effective Taxation -- 3.3. Good governance and State aid clauses in EU treaties with third countries: The current situation -- 3.4. Tax good governance and State aid clauses in EU treaties with third countries: An assessment -- 3.5. Direct taxes and trade agreements between the European Union and third countries 3.6. Is it a good policy to give more tax content to EU trade agreements, or should tax issues be detached from trade agreements? -- 3.7. Conclusions -- Part 2: The External EU Tax Policy in a Broad Sense -- Chapter 4: The EU and OECD Contend to Lead Global Tax Governance -- 4.1. Introduction -- 4.2. The importance of international tax good governance -- 4.3. 20 years in perspective -- 4.3.1. Origins -- 4.3.2. The expansion of the good governance concept to taxation -- 4.3.3. Efforts to institutionalize international tax good governance -- 4.3.4. Globalization of tax good governance |
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| spelling | The external tax strategy of the EU in a post-BEPS environment / Adolfo Martín Jiménez. Amsterdam : IBFD, 2019. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Cover -- Title -- Copyright -- Preface -- Part 1: The EU External Tax Policy in a Strict Sense -- Chapter 1: The EU's External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission -- 1.1. The EU external policy before 2016 -- 1.2. Principles of good governance in tax matters -- 1.2.1. From "good governance" to "tax good governance" -- 1.2.2. The EU recipe on tax good governance -- 1.3. The external strategy on taxation: The scope -- 1.3.1. Introduction -- 1.3.2. A new listing process -- 1.3.3. A new tax good governance clause 1.3.4. The implementation of good governance principles in bilateral and multilateral instruments -- 1.4. The EU list of non-cooperative third-country jurisdictions for tax purposes -- 1.4.1. The EU listing process -- 1.4.2. Implementation of the EU list -- 1.5. Conclusions -- Chapter 2: The Compatibility of the EU Tax Haven "Blacklist" with the Fundamental Freedoms and the Charter -- 2.1. Introduction -- 2.2. List of non-cooperative jurisdictions for tax purposes -- 2.2.1. The Blacklist as part of the EU external strategy in tax matters -- 2.2.2. Grounds to be put on the Blacklist 2.2.3. Defensive measures -- 2.2.4. Domestic and EU-wide blacklists -- 2.3. Compatibility of the Blacklist with the free movement of capital -- 2.3.1. Scope -- 2.3.2. Restriction -- 2.3.3. Justification -- 2.3.4. Proportionality -- 2.4. Compatibility with the Charter -- 2.4.1. Scope -- 2.4.2. Human rights compatibility with blacklisting -- 2.5. Conclusion -- Chapter 3: Trade Agreements and the External Tax Policy of the European Union: Is a Change in Direction Needed, and Are EU Tax Treaties an Alternative? -- 3.1. Introduction 3.2. The role of agreements with third countries in the EU external tax policy -- 3.2.1. The first phase in the policy formulation: Connection between trade and taxation -- 3.2.2. The second phase: The 2016 Communication on an External Strategy for Effective Taxation -- 3.3. Good governance and State aid clauses in EU treaties with third countries: The current situation -- 3.4. Tax good governance and State aid clauses in EU treaties with third countries: An assessment -- 3.5. Direct taxes and trade agreements between the European Union and third countries 3.6. Is it a good policy to give more tax content to EU trade agreements, or should tax issues be detached from trade agreements? -- 3.7. Conclusions -- Part 2: The External EU Tax Policy in a Broad Sense -- Chapter 4: The EU and OECD Contend to Lead Global Tax Governance -- 4.1. Introduction -- 4.2. The importance of international tax good governance -- 4.3. 20 years in perspective -- 4.3.1. Origins -- 4.3.2. The expansion of the good governance concept to taxation -- 4.3.3. Efforts to institutionalize international tax good governance -- 4.3.4. Globalization of tax good governance The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners. OECD/G20 Base Erosion and Profit Shifting Project. http://id.loc.gov/authorities/names/nb2016001992 OECD/G20 Base Erosion and Profit Shifting Project fast Taxation Law and legislation European Union countries. Taxation European Union countries. Fiscal policy European Union countries. Impôt Pays de l'Union européenne. Politique fiscale Pays de l'Union européenne. LAW Administrative Law & Regulatory Practice. bisacsh Fiscal policy fast Taxation fast Taxation Law and legislation fast European Union countries fast Jiménez, Adolfo J. Martin. http://id.loc.gov/authorities/names/n98085807 has work: The external tax strategy of the EU in a postPS environment (Text) https://id.oclc.org/worldcat/entity/E39PCGDGBDkwqmJRX4qVBTvFPP https://id.oclc.org/worldcat/ontology/hasWork |
| spellingShingle | The external tax strategy of the EU in a post-BEPS environment / Cover -- Title -- Copyright -- Preface -- Part 1: The EU External Tax Policy in a Strict Sense -- Chapter 1: The EU's External Strategy for Effective Taxation: The General Framework and the Role Played by the European Commission -- 1.1. The EU external policy before 2016 -- 1.2. Principles of good governance in tax matters -- 1.2.1. From "good governance" to "tax good governance" -- 1.2.2. The EU recipe on tax good governance -- 1.3. The external strategy on taxation: The scope -- 1.3.1. Introduction -- 1.3.2. A new listing process -- 1.3.3. A new tax good governance clause 1.3.4. The implementation of good governance principles in bilateral and multilateral instruments -- 1.4. The EU list of non-cooperative third-country jurisdictions for tax purposes -- 1.4.1. The EU listing process -- 1.4.2. Implementation of the EU list -- 1.5. Conclusions -- Chapter 2: The Compatibility of the EU Tax Haven "Blacklist" with the Fundamental Freedoms and the Charter -- 2.1. Introduction -- 2.2. List of non-cooperative jurisdictions for tax purposes -- 2.2.1. The Blacklist as part of the EU external strategy in tax matters -- 2.2.2. Grounds to be put on the Blacklist 2.2.3. Defensive measures -- 2.2.4. Domestic and EU-wide blacklists -- 2.3. Compatibility of the Blacklist with the free movement of capital -- 2.3.1. Scope -- 2.3.2. Restriction -- 2.3.3. Justification -- 2.3.4. Proportionality -- 2.4. Compatibility with the Charter -- 2.4.1. Scope -- 2.4.2. Human rights compatibility with blacklisting -- 2.5. Conclusion -- Chapter 3: Trade Agreements and the External Tax Policy of the European Union: Is a Change in Direction Needed, and Are EU Tax Treaties an Alternative? -- 3.1. Introduction 3.2. The role of agreements with third countries in the EU external tax policy -- 3.2.1. The first phase in the policy formulation: Connection between trade and taxation -- 3.2.2. The second phase: The 2016 Communication on an External Strategy for Effective Taxation -- 3.3. Good governance and State aid clauses in EU treaties with third countries: The current situation -- 3.4. Tax good governance and State aid clauses in EU treaties with third countries: An assessment -- 3.5. Direct taxes and trade agreements between the European Union and third countries 3.6. Is it a good policy to give more tax content to EU trade agreements, or should tax issues be detached from trade agreements? -- 3.7. Conclusions -- Part 2: The External EU Tax Policy in a Broad Sense -- Chapter 4: The EU and OECD Contend to Lead Global Tax Governance -- 4.1. Introduction -- 4.2. The importance of international tax good governance -- 4.3. 20 years in perspective -- 4.3.1. Origins -- 4.3.2. The expansion of the good governance concept to taxation -- 4.3.3. Efforts to institutionalize international tax good governance -- 4.3.4. Globalization of tax good governance OECD/G20 Base Erosion and Profit Shifting Project. http://id.loc.gov/authorities/names/nb2016001992 OECD/G20 Base Erosion and Profit Shifting Project fast Taxation Law and legislation European Union countries. Taxation European Union countries. Fiscal policy European Union countries. Impôt Pays de l'Union européenne. Politique fiscale Pays de l'Union européenne. LAW Administrative Law & Regulatory Practice. bisacsh Fiscal policy fast Taxation fast Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/names/nb2016001992 |
| title | The external tax strategy of the EU in a post-BEPS environment / |
| title_auth | The external tax strategy of the EU in a post-BEPS environment / |
| title_exact_search | The external tax strategy of the EU in a post-BEPS environment / |
| title_full | The external tax strategy of the EU in a post-BEPS environment / Adolfo Martín Jiménez. |
| title_fullStr | The external tax strategy of the EU in a post-BEPS environment / Adolfo Martín Jiménez. |
| title_full_unstemmed | The external tax strategy of the EU in a post-BEPS environment / Adolfo Martín Jiménez. |
| title_short | The external tax strategy of the EU in a post-BEPS environment / |
| title_sort | external tax strategy of the eu in a post beps environment |
| topic | OECD/G20 Base Erosion and Profit Shifting Project. http://id.loc.gov/authorities/names/nb2016001992 OECD/G20 Base Erosion and Profit Shifting Project fast Taxation Law and legislation European Union countries. Taxation European Union countries. Fiscal policy European Union countries. Impôt Pays de l'Union européenne. Politique fiscale Pays de l'Union européenne. LAW Administrative Law & Regulatory Practice. bisacsh Fiscal policy fast Taxation fast Taxation Law and legislation fast |
| topic_facet | OECD/G20 Base Erosion and Profit Shifting Project. OECD/G20 Base Erosion and Profit Shifting Project Taxation Law and legislation European Union countries. Taxation European Union countries. Fiscal policy European Union countries. Impôt Pays de l'Union européenne. Politique fiscale Pays de l'Union européenne. LAW Administrative Law & Regulatory Practice. Fiscal policy Taxation Taxation Law and legislation European Union countries |
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