Editors
Contributors
Foreword
Preface
CHAPTER 1
BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?
Reuven Avi-Yonah & Gianluca Mazzoni
PART I
European Construction, Competences in Tax Matters and the
Development of Anti-avoidance Rules
CHAPTER 2
The European Union, the State Competence in Tax Matters and Abuse of the EU Freedoms
Gloria Marín Benítez
CHAPTER 3
The Role of Negative Harmonization in the European Tax Arena: Special Reference to the Cross-Border Loss Relief Regime
Andrés Sánchez López, Paula Benéitez Régil & Diego Arribas Plaza
CHAPTER 4
The BEPS Project in the European Union: Working Up the ATAP Package
Roberta Poza
PART II
Council Directive (EU) 2016/1164 of 12 July 2016 Laying Down Rules Against Tax Avoidance Practices That Directly Affect the Functioning of the Internal Market
CHAPTER 5
The Scope of the Directive and the Principle of Subsidiarity
Cristino Fayos
CHAPTER 6
The General Anti-abuse Rule of the Anti-tax Avoidance Directive
Andrés Báez Moreno & Juan José Zornoza Pérez
CHAPTER 7
Interest Limitation Rule
Beatriz Parejo
CHAPTER 8
Harmonization of Controlled Foreign Corporation Rules in the European Union: The Spanish Perspective
José Manuel Almudí Cid
CHAPTER 9
Hybrid Mismatch Arrangements
Silvia López Ribas
CHAPTER 10
Exit Taxes: One Size Should Not Fit All
Pablo A. Hernández González-Barreda
CHAPTER 11
The Switch-Over Clause in the 2016 Proposal for an Anti-tax Avoidance Directive
Félix Daniel Martínez Laguna & Félix Alberto Vega Borrego
PART III
Administrative Cooperation in Tax Matters: A Need for a Full Applicability of European Freedoms and a Guarantee to Tax Effectiveness
CHAPTER 12
Administrative Cooperation in the Recovery of Claims: Directive 2010/24/EU– A Spanish Approach
José María Cobos Gómez
CHAPTER 13
Change of Paradigm in Administrative Cooperation Directives: Automatic Exchange of Information
Antoinette Musilek
CHAPTER 14
Amendment of Directive 2011/16/EU as Regards Mandatory Automatic Exchange of Information on Tax Rulings
Ascensión Maldonado García-Verdugo
CHAPTER 15
Country by Country Reporting
María del Mar Barreno Asensio
CHAPTER 16
Mandatory Disclosure Rules for Tax Planning Schemes and Automatic Exchange
Jorge A. Ferreras Gutiérrez
CHAPTER 17
The New Tax Dispute Resolution Mechanisms in the European Union:The ‘Arbitration Directive’
Jaime Mas Hernández
CHAPTER 18
Code of Conduct on Withholding Tax and the OECD TRACE System
Javier Doldán Varela & Plácido Martos Belmonte
CHAPTER 19
Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive
Aitor Navarro Ibarrola
PART IV
Tax Treaties and the External Dimension of the European Union in Tax Matters
CHAPTER 20
The Recommendation on Tax Treaties and the Legal Framework of Tax Treaties Between Member States and with Third States Within EU Law
Brian Leonard
CHAPTER 21
The 2016 Communication on the Strategy on External Action and the External Dimension of the EU in Tax Matters: Balancing Internal Market and Tax Sovereignty
Edoardo Traversa & Alejandro Zubimendi
CHAPTER 22
The EU List of Non-cooperative Jurisdictions for Tax Purposes
Manuel Santaella Vallejo
PART V
Other European Measures to Prevent Tax Avoidance: State Aid and the Code of Conduct for Business Taxation
CHAPTER 23
The Revision of the Code of Conduct for Business Taxation
Domingo Jesús Jiménez-Valladolid de L’Hotellerie-Fallois
CHAPTER 24
Application of the State Aid Regime to Tax Rulings
Juan Salvador Pastoriza Vázquez
CHAPTER 25
The Commission’s State Aid Decisions on Advance Tax Rulings: Criticisms and Potential Impact on the Future of Direct Taxation Within the European Union
Giulio Allevato
CHAPTER 26
The Difficult Relationship Between the Fundamental Freedoms and the Nexus Approach as a Criterion for Applying Preferential Regimes Within the European Union: Special Reference to IP Boxes
María Cruz Barreiro Carril
PART VI
The Future of European Taxation
CHAPTER 27
Case Law of the Court of Justice of the European Union: A Reflection for the Future
Elena Rodríguez Ruiz de Alda
CHAPTER 28
Study of the Proposal for a Council Directive on a Common Corporate Tax Base
Eduardo Tapia Tejedor
CHAPTER 29
A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt That Requires and Deserves Further Analysis
Eva Escribano
Index
