International Taxation and European Law

Ulrich Schreiber
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Ulrich Schreiber: University of Mannheim

Chapter 4 in International Company Taxation, 2013, pp 99-116 from Springer

Abstract: Abstract The Treaty on the Functioning of the European Union (TFEU) defines the internal market as an area without internal frontiers in which the free movements of goods, persons, services and capital is ensured (Art. 26 (2) TFEU).25 For a true internal market, tax harmonization seems to be unavoidable. This is especially true for income taxes because international double taxation and international tax arbitrage both distort trade and investment patterns. Yet, European law only gives a mandate for the harmonization of indirect taxes, especially the value added tax (Art. 113 TFEU). As regards income taxes, Art. 115 TFEU provides the European Council with a mandate to issue directives concerning the approximation of laws affecting the functioning of the internal market. The council shall act unanimously (Art. 115 TFEU). Given the requirement of unanimity, income taxation is essentially still a matter for the individual Member States.

Keywords: National Court; Foreign Subsidiary; Debt Financing; Finance Company; Double Taxation (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-36306-1_4

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