EU Passive Income Tax Directives

Nyhet

A Commentary on the Parent-Subsidiary and Interest-Royalty Directives

Inbunden, Engelska, 2025

3 239 kr

Kommande

In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties paid between associated companies, facilitating European integration. Chapters consider the historical evolution of the directives, their interpretation by the Court of Justice, and their practical importance, with specific attention paid to recent developments regarding tax abuse.Key Features:Reviews the legislative process and the general objectives of the directivesProvides a detailed article-by-article examination, clarifying procedures, scope, and implementationInvestigates the Court of Justice case law in the context of abuse of the Parent-Subsidiary DirectiveConsiders the policy underlying the wording of the different provisions and defines core principles, such as relief from double taxationPractitioners involved in cross-border corporate income taxation in the EU, including tax lawyers and policymakers, will greatly benefit from the book’s practical insights and critical recommendations. It is also an essential resource for students and scholars of European tax law and fiscal policy.

Produktinformation

Utgivningsdatum2025-11-18
Mått169 x 244 x undefined mm
FormatInbunden
SpråkEngelska
SerieElgar Commentaries in Tax Law series
FörlagEdward Elgar Publishing Ltd
ISBN9781035334285

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Contents1 The Parent-Subsidiary Directive: introduction and preamble: 1 Niels Bammens and Filip Debelva 2 Article 1(1): material scope of application 7 Edoardo Traversa and Fabrizio Pascucci 3 Article 1(2) – 4: abuse 27 Jean-Philippe Van West 4 Article 2–3: personal scope of application of the directive 51 Jasper Korving 5 Article 4: treatment of dividends received 87 Joris Luts and Ward Willems 6 Article 4(2): hybrid entities and the avoidance of double taxation 127 Félix Daniel Martínez Laguna 7 Article 5–7: taxation of outbound dividends 145 Cees Peeters 8 Article 8: implementation 167 Filip Debelva 9 Article 9: repeal of directive 90/435/EEC 169 Filip Debelva 10 Article 10: Entry into force 171 Filip Debelva 11 Article 11: addressees 173 Filip Debelva 12 The interest and royalty Directive: introduction and preamble 175 Niels Bammens and Filip Debelva 13 Article 1: scope and procedure 185 Carla De Pietro 14 Article 2: definition of interest and royalties 213 Filip Debelva15 Article 3: definition of company, associated company and permanent establishment 243Christopher (Chris) Thompson16 Article 4: exclusion of payments as interest or royalties 267Niels Bammens17 Article 5: abuse 281Jean -Philippe Van West18 Article 6: transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal, and Slovakia 291Niels Bammens19 Article 7: implementation 297Niels Bammens20 Article 8: review 301Niels Bammens21 Article 9: delimitation clause 303Niels Bammens22 Article 10: entry into force 305Niels Bammens23 Article 11: addressees 307Niels Bammens