Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation

Tax law is a legal field with a significant influence on European integration and EU law. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies' abusive fiscal conduct.

Format: Paperback / softback
Length: 126 pages
Publication date: 29 January 2024
Publisher: Taylor & Francis Ltd

Tax law is a crucial legal domain with a profound impact on European integration and EU law. The European economic cooperation project, rooted in the concept of a customs union, emerged as a significant milestone in tax harmonization. However, the existence of EU tax law remains a subject of debate. The research on this topic is paramount, as the integration of national economies and markets, both within the EU and globally, has intensified significantly. This has placed considerable strain on domestic tax rules, which must align with international taxation requirements.

This book delves into the intricate relationship between tax avoidance regulation and sovereignty within the European Union. It analyzes the effectiveness of regulatory measures in curbing and eliminating aggressive tax planning by multinational companies. By examining good practices in fiscal regulation efficiency and the outcomes derived from tax jurisprudence at both national and European levels, the book aims to establish a strong argument for the interdependence between taxation and the evolving concept of sovereignty. It highlights instances where fiscal regulation has resulted in uniform yet flexible solutions for combating companies' abusive fiscal conduct, particularly in the context of tax competition.

This text holds immense value for academics, researchers, and advanced students in tax law, tax avoidance regulation, and their intersection with sovereignty within the framework of the European Union. It provides a comprehensive exploration of the complex dynamics between these three domains, shedding light on the critical challenges and opportunities facing policymakers and practitioners in this field.

Weight: 176g
Dimension: 137 x 216 x 10 (mm)
ISBN-13: 9781032314860