Chapter 3: Tax Sovereignty in an Era of Tax Multilateralism

Abstract

Why this book? The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a “global supranational tax law”. Subjects discussed in this book are: Interactive law building and EU tax law The formation of customary law in the field of taxation Tax sovereignty in an era of tax multilateralism Tax incentives, global tax fairness and the development of tax law in developed and developing countries The interaction between IP box regimes and compensatory tax measures Enhanced transparency and its impact on relations between tax authorities and taxpayers The EU Code of Conduct State aid recovery and investor protection for non-EU taxpayers APAs and State aid The general anti-abuse clause in the EU Parent-Subsidiary Directive The European Union and BEPS: Conflicting concepts of tax avoidance The European Commission’s anti-tax avoidance package This book is essential reading for anyone interested in learning about how EU law and international law influence each other through a two-way flow of concepts and categories. Downloads Sample excerpt, including table of contents Review Reviewed by: Christiana HJI Panayi Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies. "Some of the contributions contain thought-provoking analyses that transcend time and may prove to be very valuable in engaging with what seems to be the next part of the adventure relating to the BEPS Project. Overall, this book is likely to be a very helpful resource for academics, students and legislators in EU and international tax law." This book is part of the GREIT series View other titles in the series Contributor(s) Paolo Arginelli, Cécile Brokelind, Irene Burgers, Tsilly Dagan, Isabella de Groot, Fred van Horzen, Vinod Kalloe, Raymond Luja, Guglielmo Maisto, Otto Marres, Mario Tenore, Frans Vanistendael and Maarten de Wilde.

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