Advanced Issues in International and European Tax Law

This book examines recent developments and high-profile debates that have arisen in the field of international tax...
€296,21 EUR
€296,21 EUR
SKU: 9781849466950
Product Type: Books
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Author: Christiana Hji Panayi
Format: Paperback
Language: English
Subtotal: €296,21
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Advanced Issues in International and European Tax Law by Panayi, Christiana Hji

Advanced Issues in International and European Tax Law

€296,21

Advanced Issues in International and European Tax Law

€296,21
Author: Christiana Hji Panayi
Format: Paperback
Language: English
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Author: Christiana Hji Panayi
Publisher: Bloomsbury Publishing PLC
Published: 12/03/2015
Pages: 376
Binding Type: Paperback
Weight: 1.75lbs
Size: 9.30h x 6.30w x 1.00d
ISBN: 9781849466950

About the Author
Panayi, Christiana Hji: - Christiana HJI Panayi is a Senior Lecturer in Tax Law at Queen Mary University of London.

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