dc.contributor.authorGonzález de Frutos, Ubaldo
dc.date.accessioned2019-10-16T13:41:57Z
dc.date.available2019-10-16T13:41:57Z
dc.date.issued2019
dc.identifier.isbn978-90-8722-501-8
dc.identifier.urihttp://hdl.handle.net/20.500.12226/300
dc.description.abstractRecent developments in tax policy within the European Union and at the international level (i.e. BEPS Actions and the BEPS implementation process) have made it relevant to analyse how the European Union interacts in tax terms with other relevant international tax actors (i.e. the OECD and third countries). The European Union has tried to define its own standards of good tax governance, which are not completely equal to those of the OECD, and is trying to export those standards to third countries. Like its internal tax policy, the external policy is more inclined to protect Member States’ tax bases and their competitive position than to promote single or free market values, which may contradict some of the free trade and fundamental goals the European Union sought to protect. In this field, recent developments in the case law of the Court of Justice of the European Union also need to be taken into account and may exert a very relevant influence on the formulation of the external tax policy, up to the point at which a change in direction may be needed. Within this context, the book explores the configuration of the external tax policy of the European Union, including (i) what the differences or similarities are with international standards already defined at the international level; (ii) where there may be problems in terms of interaction with those standards or with EU law principles; and even (iii) whether the European Union is behaving in a protectionist manner in tax terms. It also offers input on areas in which the external tax policy of the European Union should be reconsidered, as well as on the specific situations of some of its main trading partners (e.g. the United Kingdom and the Brexit process or the United States in the context of its tax reform).es
dc.language.isoenes
dc.publisherIBFDes
dc.relation.ispartofseriesThe External Strategy of the EU in a Post-BEPS Environmentes
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.titleThe EU and OECD Contend to Lead Global Tax Governancees
dc.typebookPartes
dc.description.course2018-19es
dc.publisher.facultyFacultad de Ciencias Jurídicases
dc.publisher.group(GI-19/1) Fiscalidad Empresariales
dc.rights.accessRightsopenAccesses
dc.subject.keywordDerecho Financiero y Tributarioes


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Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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