{"product_id":"double-non-taxation-and-eu-law-christoph-marchgraber-9789041194107","title":"Double (Non-)Taxation and EU Law","description":"\u003cp\u003e\u003cstrong\u003eDouble (Non-)Taxation and EU Law\u003c\/strong\u003e provides a comprehensive analysis of EU law's impact on double taxation and double non-taxation. Everywhere new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although the European Commission and the OECD's BEPS project have been a hot topic for some time, and double non-taxation being among the main issues the BEPS project intends to address, there has been little discussion of the effect of EU law on their implementation. This book aims to remedy that omission by addressing this crucial subject and its practical impact.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eWhat's in this book: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cbr\u003e Among the issues dealt with in the course of the analysis are the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003elocating the gaps and inconsistencies among domestic tax systems exploited by taxpayers;\u003c\/li\u003e \u003cli\u003ehybrid mismatch arrangements as a prime example of double non-taxation;\u003c\/li\u003e \u003cli\u003epolitical efforts undertaken within the EU in order to address double taxation and double non-taxation;\u003c\/li\u003e \u003cli\u003edouble non-taxation in the European VAT system;\u003c\/li\u003e \u003cli\u003ethe convergence of the fundamental freedoms and the State aid rules;\u003c\/li\u003e \u003cli\u003ethe ECJ's dilemma concerning juridical double taxation;\u003c\/li\u003e \u003cli\u003ethe deviating approach with regard to economic double taxation;\u003c\/li\u003e \u003cli\u003ethe potential impact of the ECJ's case law on the EU law compatibility of double non-taxation.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout the book. The final chapter provides an outlook on possible developments in the future.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eHow this will help you: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cbr\u003e Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Thus, this book serves as a navigator in light of the ongoing implementation of BEPS measures. As a giant step towards greater legal certainty in this challenging area of tax law, this book is a practical handbook for tax authorities, scholars, and tax practitioners across Europe and even beyond.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Christoph Marchgraber\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 904119410X\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789041194107\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 11\/13\/2017\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 472\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.75lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.80h x 6.40w x 0.90d","brand":"Christoph Marchgraber","offers":[{"title":"Hardcover","offer_id":44079547744511,"sku":"9789041194107","price":185.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_d7a02fb5-af86-4410-b605-76428ca5d9c4.jpg?v=1685481775","url":"https:\/\/www.whiterainbookhouse.com\/products\/double-non-taxation-and-eu-law-christoph-marchgraber-9789041194107","provider":"WR Book House","version":"1.0","type":"link"}