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E-raamat: Double Taxation within the European Union

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  • Formaat: 256 pages
  • Ilmumisaeg: 11-May-2011
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041139504
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Double Taxation within the European UnionSuurem pilt
  • Formaat: 256 pages
  • Ilmumisaeg: 11-May-2011
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041139504
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This volume collects 12 essays exploring the problem of double taxation in the European Union. Originating out of an April 2010 conference on the issue held at the U. of Luxembourg, the chapters address the reasons for the existence of juridical and economic double taxation, the applicability of approaches to double burdens in criminal law, constitutional limits on double taxation, the consequences of the abolition of Article 2193 EC (which obliged Member States to conclude tax treaties in order to eliminate double taxation), the application of the EU's four freedoms (guaranteeing the free movement goods, capital, services, and people within Europe) to double taxation, the possibilities for a multilateral tax treaty or the introduction of the Common Consolidated Corporate Tax Base, and the use of arbitration clauses in tax treaties. Distributed in North America by Wolters Kluwer Law and Business. Annotation ©2011 Book News, Inc., Portland, OR (booknews.com)
Preface and Acknowledgment xiii
Chapter 1 Double Taxation
1(16)
Alexander Rust
1.1 Definition of and Reasons for International Juridical Double Taxation
1(1)
1.2 Mechanisms for the Avoidance of Double Taxation
2(11)
1.2.1 Unilateral Mechanisms for the Avoidance of Double Taxation
3(2)
1.2.2 EU Measures for the Avoidance of Double Taxation
5(1)
1.2.2.1 The Parent-Subsidiary Directive
5(1)
1.2.2.2 The Interest and Royalty Directive
6(1)
1.2.2.3 The Merger Directive
6(1)
1.2.2.4 The Savings Directive
7(1)
1.2.2.5 Deficiencies of the Directives
8(1)
1.2.3 Bilateral Agreements for the Avoidance of Double Taxation
8(1)
1.2.3.1 Reduction of Taxation in the Source State
8(1)
1.2.3.2 Reduction of Taxation in the Residence State
9(1)
1.2.3.3 Dual Residence Taxation
9(1)
1.2.3.4 Deficiencies in the Avoidance of Double Taxation by Treaties
10(1)
1.2.3.5 Timing Mismatches
11(1)
1.2.3.6 Qualification Conflicts
12(1)
1.3 Tax Planning to Avoid Double Taxation
13(2)
1.3.1 Treaty Shopping
13(1)
1.3.2 Making Taxes Creditable
14(1)
1.4 Conclusions
15(2)
Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments
17(34)
Olivier Remacle
Samantha Nonnenkamp
2.1 Introduction
17(2)
2.2 Economic Double Taxation versus Juridical Double Taxation in the Context of Double Tax Treaties
19(1)
2.3 International Economic Double Taxation in a Direct Tax Context
20(27)
2.3.1 Dividend Distributions
20(3)
2.3.2 Transfer Pricing
23(6)
2.3.3 Cross-Border Partnerships
29(1)
2.3.3.1 Economic Double Taxation with Hybrid Entities
30(1)
2.3.3.2 Economic Double Taxation in Reverse Hybrid Situations
31(1)
2.3.3.3 Double Tax Relief in Hybrid Situations
32(1)
2.3.4 Hybrid Finance
33(1)
2.3.4.1 Example 1: Double Taxation
33(1)
2.3.4.2 Example 2: Double-Nontaxation
34(1)
2.3.4.3 Relief of Double Taxation of the Yield on Hybrid Financial Instruments
34(3)
2.3.5 Thin Capitalization and other Interest Limitation Rules
37(1)
2.3.6 Denial of Compensation of Profits and Losses within a Group of Companies
38(2)
2.3.7 CFC Rules
40(2)
2.3.8 International Solutions to Avoid International Economic Double Taxation in a Direct Tax Context
42(5)
2.4 International Economic Double Taxation in a VAT Context
47(4)
Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions
51(12)
Stefan Braum
3.1 Elements of Territorial Jurisdiction
52(5)
3.1.1 The Principle of Territoriality
52(1)
3.1.1.1 Basics
52(1)
3.1.1.2 Challenges and Extensions
53(1)
3.1.2 Jurisdiction in Cases Related to a National Citizen ("Principle of Personality:" Personalitatsprinzip)
54(1)
3.1.3 Jurisdiction in Cases Related to National Legal Interests ("Jurisdiction due to National Security:" Staatsschutzprinzip)
55(1)
3.1.4 Jurisdiction in Cases related to International Protected Legal Interests ("Principle of Universal Jurisdiction:" Stellvertretende Strafrechtspflege)
56(1)
3.1.5 Conflicts of Territorial Jurisdiction
56(1)
3.2 Mutual Recognition: The Principle of Ne Bis in Idem, How to Hamper Double Jeopardy
57(6)
3.2.1 Final Disposal
58(1)
3.2.2 Same Acts
59(1)
3.2.3 Term of "Penalty"
60(1)
3.2.4 Law Enforcement
61(2)
Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law
63(12)
Hanno Kube
4.1 The Constitutional Law Principle of Taxation According to the Ability to Pay: In the Face of International Taxation
64(5)
4.1.1 Principle of Taxation According to the Ability to Pay
64(1)
4.1.2 The Resident Taxpayer with Foreign Source Income
64(4)
4.1.3 The Nonresident Taxpayer with Domestic (Source) Income
68(1)
4.1.4 Losses
68(1)
4.1.5 Personal Expenses
69(1)
4.1.6 Withholding Taxation
69(1)
4.2 Taxation in a Federally Structured State
69(2)
4.2.1 Relatively Coherent System of Taxing Powers
69(1)
4.2.2 Challenges
70(1)
4.2.3 Lander Legislation and the Federal Constitutional Law Guarantee of Equality
70(1)
4.3 Constitutional Law on Double Taxation and European Tax Law
71(4)
4.3.1 Different Perspectives and Aims
71(1)
4.3.2 Comparison: In Particular with Regard to the Parallel Exercise of Taxing Powers
71(2)
4.3.3 Reconciling the Interest
73(2)
Chapter 5 Double Tax Agreements: Between EU Law and Public International Law
75(12)
Herwig Hofmann
5.1 Introduction
75(1)
5.2 The former Article 293 EC in Context
76(4)
5.3 Why Abolish the Old Article 293 EC?
80(3)
5.4 Double Tax Agreements under Lisbon
83(2)
5.5 Conclusions
85(2)
Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis
87(10)
Ekkehart Reimer
6.1 The Seven Semantic Layers of Article 293 EC
88(4)
6.1.1 Double Taxation Should Be Avoided
88(1)
6.1.2 There is a Duty to Negotiate
88(1)
6.1.3 The Community Has No Authority to Draft an EC Tax Convention
89(2)
6.1.4 Double Taxation is No Issue for the Fundamental Freedoms
91(1)
6.1.5 Prevention of Double Taxation is No Issue for Harmonization
91(1)
6.1.6 Intra-EU Treaty Override is Prohibited
92(1)
6.1.7 Termination of Intra-EU Treaties is Prohibited
92(1)
6.2 The Treaty of Lisbon, its Survivors and Victims
92(3)
6.2.1 Surviving Content
93(1)
6.2.2 Changes in Substance
93(1)
6.2.3 Open Issues
94(1)
6.3 Resume
95(2)
Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence
97(40)
Georg Kofler
7.1 Introduction: Discrimination, Disparities and "Double Burdens"
97(7)
7.2 Double Taxation and European Law
104(19)
7.2.1 The Issue: Juridical Double Taxation and the Internal Market
104(5)
7.2.2 "Double Burdens" in Indirect Taxation and Social Security
109(7)
7.2.3 "Double Burdens" in Direct Taxation: From Kerckhaert-Morres to Damseaux
116(7)
7.3 Criticism: Is There No Internal Market in Direct Taxation?
123(10)
7.3.1 Relation to other "Double Burden" Case Law
123(5)
7.3.2 Infringement of Member States' Taxing Powers and Political Sovereignty
128(2)
7.3.3 "Priority Rules" and Asymmetry in the Internal Market
130(2)
7.3.4 Lack of Criteria
132(1)
7.4 Summary and Conclusions
133(4)
Chapter 8 How European Law Could Solve Double Taxation
137(20)
Alexander Rust
8.1 Introduction
137(4)
8.2 Suggestions on How to Avoid the Remaining Double Taxation
141(14)
8.2.1 Equal Treatment of Unequal Situations
141(2)
8.2.2 Principle of Mutual Recognition
143(1)
8.2.3 No Guidance from the EU Directives
144(1)
8.2.3.1 Primary Taxing Right for the State Where the Income was Generated
145(1)
8.2.3.2 Primary Taxing Right for the Residence State of the Recipient of the Payments
146(2)
8.2.3.3 No Analogous Application of the Directives on a Case by Case Basis
148(1)
8.2.4 Tax Treaties as Benchmark for the Division of Taxing Rights
148(1)
8.2.4.1 OCED Model Convention as Guideline
149(1)
8.2.4.2 The Specific Tax Treaty as Guideline
150(2)
8.2.5 Domestic Law of the Residence State
152(1)
8.2.5.1 Equal Treatment Obligation
152(1)
8.2.5.2 Consistency Between own Behavior and Treatment of Others
153(2)
8.3 Conclusion
155(2)
Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?---Comments on Profs. Kofler and Rust's Analysis
157(10)
Peter J. Wattel
9.1 Introduction
157(1)
9.2 The Broad Picture
158(3)
9.3 Fighting Double Tax Burdens: Mutual Recognition
161(1)
9.4 Fighting Double Tax Burdens: Joint and Several Liability of both States Involved?
162(1)
9.5 Human Rights: the Right to Property
163(1)
9.6 Bilateral Tax Conventions as Guidelines
163(2)
9.7 Manninen (Economical Double Taxation) also a Remedy for Juridical Taxation?
165(1)
9.8 A Consistency Rule
166(1)
9.9 Conclusion
166(1)
Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis
167(20)
Servaas van Thiel
10.1 Introduction
167(4)
10.2 The Status of European Law on Double Regulatory and Tax Burdens
171(3)
10.3 Why Double Burdens in the (Income) Tax Area Should Also Be Prohibited
174(5)
10.4 Practical Questions Arising from a Union Law Prohibition of Double Taxation
179(4)
10.5 Conclusion
183(4)
Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB
187(24)
Pasquale Pistone
11.1 Introduction
187(2)
11.2 Tax Treaties and Double Taxation: Their Critical Features Within the EU Internal Market
189(3)
11.3 Tax Treaties as the Starting Point for a Solution to the Problems of Double Taxation within the EU
192(5)
11.4 The EU MTC: An Updated Overview of Selected Relevant Legal Issues
197(9)
11.4.1 The Overview
197(2)
11.4.2 Drafting and Legal Basis of the EU MTC in European Law
199(3)
11.4.3 Selected Issues from the Content of the EU MTC
202(4)
11.5 Introducing CCCTB: The Impact on Tax Treaties and the Repercussions on EU Tax Law
206(4)
11.6 Conclusions
210(1)
Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules?
211(16)
Roland Ismer
12.1 Introduction
212(2)
12.2 MAP and Arbitration under the OECD-MC and the European Arbitration Convention
214(6)
12.2.1 MAP as the Basis
215(2)
12.2.2 Tax Treaty Arbitration
217(2)
12.2.3 Arbitration under the EU Arbitration Convention
219(1)
12.3 Mandatory MAPs and Mandatory Arbitration
220(1)
12.3.1 The Proposal: MAP Complemented by Arbitration
220(1)
12.3.2 Pros and Cons
220(1)
12.4 Points in Need of Clarification
221(5)
12.4.1 Excessive Taxation: Violation of Maximum Principle Should trigger Arbitration
221(1)
12.4.2 Substantive Rules? Evolutionary Law-Making!
222(2)
12.4.3 Procedural Aspects
224(1)
12.4.4 Multilateral Procedures?
225(1)
12.5 Conclusion
226(1)
Index 227
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