The EU and OECD Contend to Lead Global Tax Governance

Recent 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 coun...

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Detalles Bibliográficos
Autor: González de Frutos, Ubaldo
Tipo de recurso: capítulo de libro
Fecha de publicación:2019
País:España
Institución:Universidad a Distancia de Madrid (UDIMA)
Repositorio:udiMundus. Repositorio Institucional de la Universidad a Distancia de Madrid
OAI Identifier:oai:udimundus.udima.es:20.500.12226/300
Acceso en línea:http://hdl.handle.net/20.500.12226/300
Access Level:acceso abierto
Palabra clave:Derecho Financiero y Tributario
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spelling The EU and OECD Contend to Lead Global Tax GovernanceGonzález de Frutos, UbaldoDerecho Financiero y TributarioRecent 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).2018-19IBFDFacultad de Ciencias Jurídicas(GI-19/1) Fiscalidad Empresarial2019info:eu-repo/semantics/bookParthttp://hdl.handle.net/20.500.12226/300reponame:udiMundus. Repositorio Institucional de la Universidad a Distancia de Madridinstname:Universidad a Distancia de Madrid (UDIMA)InglésThe External Strategy of the EU in a Post-BEPS Environmenthttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:udimundus.udima.es:20.500.12226/3002026-06-02T12:44:31Z
dc.title.none.fl_str_mv The EU and OECD Contend to Lead Global Tax Governance
title The EU and OECD Contend to Lead Global Tax Governance
spellingShingle The EU and OECD Contend to Lead Global Tax Governance
González de Frutos, Ubaldo
Derecho Financiero y Tributario
title_short The EU and OECD Contend to Lead Global Tax Governance
title_full The EU and OECD Contend to Lead Global Tax Governance
title_fullStr The EU and OECD Contend to Lead Global Tax Governance
title_full_unstemmed The EU and OECD Contend to Lead Global Tax Governance
title_sort The EU and OECD Contend to Lead Global Tax Governance
dc.creator.none.fl_str_mv González de Frutos, Ubaldo
author González de Frutos, Ubaldo
author_facet González de Frutos, Ubaldo
author_role author
dc.subject.none.fl_str_mv Derecho Financiero y Tributario
topic Derecho Financiero y Tributario
description Recent 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).
publishDate 2019
dc.date.none.fl_str_mv 2019
dc.type.none.fl_str_mv info:eu-repo/semantics/bookPart
format bookPart
dc.identifier.none.fl_str_mv http://hdl.handle.net/20.500.12226/300
url http://hdl.handle.net/20.500.12226/300
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv The External Strategy of the EU in a Post-BEPS Environment
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv IBFD
Facultad de Ciencias Jurídicas
(GI-19/1) Fiscalidad Empresarial
publisher.none.fl_str_mv IBFD
Facultad de Ciencias Jurídicas
(GI-19/1) Fiscalidad Empresarial
dc.source.none.fl_str_mv reponame:udiMundus. Repositorio Institucional de la Universidad a Distancia de Madrid
instname:Universidad a Distancia de Madrid (UDIMA)
instname_str Universidad a Distancia de Madrid (UDIMA)
reponame_str udiMundus. Repositorio Institucional de la Universidad a Distancia de Madrid
collection udiMundus. Repositorio Institucional de la Universidad a Distancia de Madrid
repository.name.fl_str_mv
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