Double (Non-)Taxation and EU Law 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.

What’s in this book:

Among the issues dealt with in the course of the analysis are the following:

locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers;
hybrid mismatch arrangements as a prime example of double non-taxation;
political efforts undertaken within the EU in order to address double taxation and double non-taxation;
double non-taxation in the European VAT system;
the convergence of the fundamental freedoms and the State aid rules;
the ECJ’s dilemma concerning juridical double taxation;
the deviating approach with regard to economic double taxation;
the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation.
The 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.