Full Description
This book elaborates on the issue of tax avoidance in the light of domestic case-law of the European Union Member States and the case-law of the Court of Justice of the European Union (CJEU).
Analysing the most common tax avoidance instruments in European case-law, the book discusses transfer pricing, double taxation treaties, and the anti-avoidance clause. Using eight countries as case studies, Poland, Spain, Portugal, the Netherlands, Sweden, Germany, France and Italy, the book compares their different approaches to tax avoidance from the perspective of both the tax policy of the state and the strategies used by international holding companies. Additionally, the book analyses the case-law of the CJEU, widening the approach to cover tax avoidance across EU countries. Using both a practical and theoretical methodology, the book looks at the relationship between circumvention of the law, tax optimization, tax avoidance, abuse of law, and tax planning.
The book will be of interest to researchers in the field of tax law, tax avoidance law, financial law and European law.
Contents
Introduction
1. Tax Avoidance in the Light of the Case Law of Administrative Courts
2. Empirical Analysis of Polish Case Law as Regards Tax Avoidance
3. Transfer Pricing in the Case Law of Administrative Courts in Poland
4. Analysis of the Case Law of the Polish Administrative Courts Regarding Double Taxation Treaties
5. Anti-Avoidance Rules in the Polish Case Law of the Courts
6. The case law of the German courts
7. Italy - the case law
8. France - the case law
9. The Netherlands - the case law
10. Portugal and Spain - the case law
11. Sweden - the case law
12. Court of Justice of the European Union (CJEU) - the case law
Conclusion
