Tax competition and eu law books

This form of competition is commonly referred to as the horizontal tax competition, because it implies competition between governments at the same level. Drawing on their wealth of experience both teaching and writing in. State aid law and business taxation isabelle richelle springer. You can also check out law for computing students, business students and sports law. Jan 12, 2012 prior to that, he has worked for the merger task force in the european commission, and as a research assistant to professor whish kings and to professor kaplow harvard. This book investigates how the harmful tax competition is taken on in the european union and especially what the relation is between the political achievements like the code of conduct and the counter measures of the individual member states on the one hand and eu law on the other. European competition law is the competition law in use within the european union.

In this fastpaced subject area, alison jones and brenda sufrin carefully highlight the most important cases, legislation, and developments to allow students to navigate the breadth. Carefully selected extracts from key cases, academic articles, and statutory materials are accompanied by indepth commentary and critique from two experienced academics in the field. An additional chapter on state aidan interactive map and timeline of the euweb linksupdates in the law. International financial centres ifc forum on tax competition. Competition law is known as antitrust law in the united states for historical reasons, and as antimonopoly law in china and russia. As such, it is the bible in terms of doing research on how a specific competition law issue has been treated by the courts in europe. He also assists with the running of the association of european competition law judges and the uk association of european law. Cartels comparative guide antitrustcompetition law india.

Tax competition and the code of conduct for business taxation martijn. This book, comprising the proceedings of the 2002 conference of the european association of tax law professors eatlp, provides an indepth analysis of tax. Fox on the surface, there appears to be much in common between competition law in the united states and competition law in the european union. International trade and investment program, international finance and macroeconomics program. All eu member states have now transposed directive 2014104 eu on damages actions for breaches of competition law into national law. The effect of eu tax law on national legislation is becoming increasingly complex. Oxfords eu law titles offer teaching academics a wider choice than any other publisher. In this fastpaced subject area, the authors carefully highlight the most important cases, legislation, and developments to allow students to navigate the breadth of legislation and case law. Textbook profitshifting arrangements involve intra group debt.

Eu tax law and policy in the 21st century provides a thorough description of recent and impending developments in eu direct and indirect tax legislation. According to its court of justice, the eu represents a new legal order of international l. Authored by leading private practitioners, economists, scholars and highlevel officials at competition regula. The law of the european union, fifth edition wolters kluwer. Online shopping for tax law from a great selection at books store. Textbook profitshifting arrangements involve intragroup debt financing and licensing arrangements. The directive and the soft law instruments accompanying it not only marks a new phase for private enforcement of competition law but also, more generally, provides a novel and thought provoking instance of eu.

Article 85 of the treaty of rome,1 which prohibits agreements that distort competition and, accordingly, agreements that fix prices, is roughly. It is an enlarged and updated sixth edition of the highly practical guide to the leading cases of european competition law. Competition law is a law that promotes or seeks to maintain market competition by regulating anticompetitive conduct by companies. Today, anyone working with or interested in tax law or tax planning is confronted with eu tax law issues.

International taxation of permanent establishments by. Tax competition within the european union repub, erasmus. This collection of articles edited by professor susan beth farmer offers a wide range of specialist comparative studies of eu competition law and us antitrust law. Prior to that, he has worked for the merger task force in the european commission, and as a research assistant to professor whish kings and to professor kaplow harvard.

The key feature is that governments in a context of open borders will engage in wasteful competition for mobile economic assets and activities through tax reductions. Finally, tax competition is examined from an eu perspective and the harmonization effects of state aid rules in the field of tax law are discussed. Amazon to be stripped of tax advantage on sale of ebooks. Within this framework, the main priorities for eu tax policy are the elimination of tax obstacles to crossborder economic activity, the fight against harmful tax competition and tax evasion, and the promotion of greater cooperation between tax administrations in ensuring control and combating fraud. Nevertheless, the eu has taken action, in 2003, to reign in targeted corporate tax competition by a soft law code of conduct on preferential tax regimes radaelli, 2003. The commission has today kickstarted the debate on reforming decisionmaking for areas of eu taxation policy, which currently requires unanimity among member states. The essential guide to eu competition law for students in one volume. The law of the european union is a complete reference work on all aspects of the law of the european union, including the institutional framework, the internal market, economic and monetary union and external policy and action. Text, cases, and materials provides a standalone guide that really helps the reader get to grips with this challenging area of law.

Infographics publications competition european commission. Find tax competition and eu law, by carlo pinto, isbn 97890411993, published by kluwer law international from. Nov 28, 2014 shedding new light on the foundations of european competition law, this book is a legal and historical study of the emerging law and its evolution through the 1980s. Major changes in eu tax law demand an analysis of not just the current state of the field but also forthcoming eulevel policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. General tax policy fact sheets on the european union. This book is designed as a working tool for the study and practice of european competition law. Soft law is used where the member states are unable to agree on the approval of a hard law measure or where the european union lacks the competence to enact hard law measures. Let me now turn to the issue of tax harmonisation and, more generally, to the various instruments of tax coordination in the eu. Introduction to eu competition law competition law guides. The ngos deputy director for advocacy and campaigns, marissa rya, welcomed the naming and shaming strategy by. Ec stat aid rules and member states harmful tax competitive measures.

Countries should not violate the eu and oecd principles concerning tax competition. Commission opens debate on tax competition within eu. Eu tax law and policy in the 21st century wolters kluwer. Indispensable for undergraduate and postgraduate students alike, this is the standalone guide to the competition law of the eu. Main eu provisions relevant to tax policy apart from specific tax provisions, a number of the provisions and principles of general application in eu treaties are relevant to tax matters. This book provides an introductory but thorough guide to eu competition law, covering the underlying economics, and the key substantive areas of anticompetitive agreements article 81, abuses of dominance article 82, the application to the most common types of commercial agreement, state aids, state measures limiting competition and mergers. The first step is to look at the baseline model of tax competition on which most of the literature implicitly or explicitly builds. The 2015 edition of eu tax law direct taxation provides a clear picture of the eu law. It promotes the maintenance of competition within the european single market by regulating anticompetitive conduct by companies to ensure that they do not create cartels and monopolies that would damage the.

Luxembourg and france told that they breached eu law by seeking to extend tax breaks for printed books to digitallyacquired books. Harmful tax competition eu dg for taxation and customs union international tax competition. Competition law antitrust law books book depository. Amazon is to be stripped of its huge tax advantage on the sales of electronic books after the european commission ordered. In the context of eu competition law, the primary enforcement organ is the european commission. Tax competition can take many forms, according to the goals. Antitrust law on the academic oxford university press website academic skip. In a world increasingly influenced by the two legal models, this access. Available as ebook in an epub format, online book, ebook in pdf format, print book starting from eur 84 usd 100 vat excl. The book illustrates the key developments in eu corporate law and eu company tax law, the eu planned initiatives in these areas, and at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic lisbonobjective.

Initiatives that aim at limiting competition and trying to bypass the usual procedures, as written in the treaty of the european union, are against the shared values of the eu. This research is reflected in the publication of books. View all books please note that we cannot guarantee the delivery of printed books under the current circumstances. This book examines the way in which eu law and international law influence each other through a twoway flow of concepts and categories. The european union valueadded tax or eu vat is a value added tax on goods and services within the european union eu. From the consequences of the eu free movement rights to the soft law meant to put a halt to harmful tax competition. However, national competition authorities and national courts can also enforce article 101, and article 102. Oct 25, 2017 eu to investigate uk tax loophole for multinationals. It puts forward a thoughtprovoking discussion of the current eu tax rules, as well as of the eu courts. For there is but one essential justice which cements society, and one law which establishes this justice. A frequent reply from our interviewees is that they do not read competition law books but rather consult specific sections of such books when they are looking for something in particular. It is very good news that the european commission seems ready to finally tackle harmful tax competition inside the european union, oxfam said in a statement. Second, international tax competition relies on international tax avoidance, and international tax avoidance relies on international tax competition. Administrative appeals tribunal act 1975 australia.

These generate taxdeductible interest and royalty payments. This unanimity often cannot be achieved on crucial tax initiatives, and can lead to. The seventh edition of european tax law offers a cuttingedge analysis of the field surrounding tax law across europe. Relying on national tax laws in an attempt to attract businesses and investment benefitting from free movement rights under eu law, member. Sep 26, 2018 discover book depositorys huge selection of competition law antitrust law books online. This book provides a systematic analysis of the law and practice of eu competition and trade in the pharmaceutical sector.

Advanced issues in international and european tax law. This book examines recent developments and highprofile debates that have arisen. Tax harmonization and tax competition in europe hanswerner sinn. General report on the activities of the european union. Application of eu competition law to insurance practical law. The book begins with a primer on international taxation and then shows why the arguments used by government to justify the prevention of tax competition are fallacious. This section contains free ebooks and guides on law books, some of the resources in this section can be viewed online and some of them can be downloaded. With its focus on how eu competition law enforcement should be finetuned to adequately incorporate the origins of firm dominance into the analysis of singlefirm behavior, this book makes a major contribution to the comprehensive analysis of anticompetitive effects. First, when governments claim to be limiting tax competition, they are not leveling the playing field so much as they are shifting it in their own favor.

In this respect, the oecd considers that tax competition and the interaction between tax systems. This law is right reason, which is the true rule of all commandments and prohibitions. Oct 24, 2012 amazon is to be stripped of its huge tax advantage on the sales of electronic. Those that choose to have no or zerorate corporate taxation should ensure that this does not encourage artificial offshore structures without real economic activity.

The text is accompanied by an online resource centre containing. An additional chapter on state aidan interactive map and timeline of the eu web linksupdates in the law. Ibfd books our books cover a wide variety of topics, such as transfer pricing, tax treaties, valueadded taxation, corporate taxation and tax law. Fiscal competitiveness versus harmful tax competition in the.

The delineation of apportionment of an eu consolidated tax base for multijurisdictional corporate income taxation. The competition appellate tribunal was the appellate body for decisions of the commission until 31 march 2017, when it was replaced with the nclat by the finance act, 2017. They are available in one or more of the following formats. Introduction international and foreign competition law. It explains how insurance agreements should be assessed individually under article 1011 and article 10 of the treaty on the functioning of the european union. Identification of areas for a move to qualified majority voting. European union law is a system of rules operating within the member states of the european. European union law is the system of laws operating within the member states of the european union.

By providing a careful selection of case law and journal opinion combined with penetrating analysis, critique and commentary, eu competition law. This book is a compilation of contributions exploring the impact of the european treaty. A competitive tax system is a better tax system, nicholas shaxson, ellie mae ohagan. Winners and losers of tax competition in the european union. European tax law seventh edition wolters kluwer legal. Eu tax law and policy in the 21st century provides a thorough description of recent and impending developments in eu direct and indirect tax. Eu competition law and the financial services sector. Tax competition and eu law builds an authoritative synthesis and proposal in its detailed discussions of all aspects of the theory and practice of tax competition, including the following. Competition law for the digital economy critically evaluates how the digital economy differs from the old economy and the ways in which competition law interacts with other legal regimes of data protection and sector specific regulations. The book identifies conflicts between beps action 5 and eu law, wto law and international investment agreements, and proposes solutions for such conflicts. About eu competition law this book is designed as a working tool for the study and practice of european competition law. Others point out that tax competition between countries bears no relation to competition between companies in a market. This section contains free e books and guides on law books, some of the resources in this section can be viewed online and some of them can be downloaded.

Eu court rules against tax breaks for ebooks politico. Ncas and the domestic courts are able not only to apply the article 1011 prohibition on anticompetitive agreements but also to declare whether the criteria of article 10 are met by. Reviews against this background the book by christiana hji panayi could hardly have been more timely. European union corporate tax law by christiana hji panayi. Introduction to european competition law competition. This book is the first real digest of essays on eu and mostly national case law in the area of competition law. Eu publications is an online library of publications from the institutions and other bodies of the european union. Kluwer competition law this online platform includes both primary law content mainly from the u. Find the top 100 most popular items in amazon books best sellers. Apr 16, 2020 its decisions may be appealed to the national company law appellate tribunal nclat and subsequently to the supreme court of india. Fiscal competitiveness versus harmful tax competition in. When labor taxes adjust to maintain fiscal solvency, competition does not trigger a race to the bottom in capital taxes.

Tax harmonisation tax harmonisation versus tax competition strangely, tax competition and harmonisation are sometimes treated as. Special tax zones and eu law provides a general legal theory for special tax. Law books our free online law books provide students with a unique view on the subject of evidence, proof and justice. Fiscal competitiveness versus harmful tax competition in the european union. The european union eu has set out a code of conduct to combat harmful tax competition and the organisation for economic cooperation and development oecd has pursued what it believes to be tax havens. This book is intended as a textbook for tax law students and eu law students. The eu has political institutions and social and economic policies. Tax competition and eu law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following. Finally, the book reflects on the future of international and european tax law in. In 2011 two new treaties, the european fiscal compact and european. The article is an ime response to the roadmap for more efficient law making in the field of taxation. This book, the first indepth commentary and analysis of such developments, offers exactly that.

It retraces the development and critical junctures of competition law not only at the level of the european economic community but also at the level of major read more. European union tfeu and article 54 of the eea agreement case at. Eu tax law and policy in the 21st century wolters kluwer legal. By doing so, the convergences and divergences arising from the interplay of eu corporate tax law and international tax law, especially the oecd model, are uncovered and highlighted. Ibfd books ibfd your portal to cross border tax expertise. The eu and the oecd have longexpressed concerns about tax competition, which they view as harmful. Informa uk limited is a company registered in england and wales with company number 1072954 whose registered office is 5 howick place, london, sw1p 1wg. Eu to investigate uk tax loophole for multinationals. Whoever neglects this law, whether written or unwritten, is necessarily unjust and wicked. The eu s institutions do not collect the tax, but eu member states are each required to adopt a value added tax that complies with the eu vat code. May 02, 2012 in our friday slot interviews we ask what competition law book deserves an antitrust oscar. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Books for courses 8 professional practitioner 40 publication date. European commission, competition issues, state aid, telecoms media, corporate issues, taxation.

Thus, governments are complicit in international tax avoidance, while taxpayers usually multinational corporations are complicit in tax competition. Text, cases, and materials provides a complete guide to european competition law in a single authoritative volume. In what is being billed as the start of a new trade war between the us and the eu, the european commission has decided that ireland wrongly granted apple up to bnworth of tax benefits. Starting from a detailed analysis of the european courts jurisprudence on. In 2007, the european commission established a nonbinding code on conduct on business taxation that tried to prevent preferential treatment of foreign investment and nontransparent tax practices, but it took no position on equalizing. Competition law is implemented through public and private enforcement. May 24, 2001 by providing a careful selection of case law and journal opinion combined with penetrating analysis, critique and commentary, eu competition law.