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The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.  .

Europe -- Economic policy. --- Expenditures, Public. --- Finance, Public. --- Finance. --- Taxation --- Intergovernmental tax relations --- Law and legislation --- Finance, Public --- Law. --- Tax accounting. --- Tax laws. --- Public finance. --- International law. --- European Economic Community literature. --- European Law. --- Financial Law/Fiscal Law. --- European Integration. --- Public Economics. --- Business Taxation/Tax Law. --- European Economic Community lite. --- Cameralistics --- Public finance --- Currency question --- Accounting --- Public finances --- Law—Europe. --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Europe --- EU countries --- Euroland

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The renowned authors of this ECFR special volume systematically develop legal standards and regulatory frameworks for closed corporations in Europe (including of course the Societas Privata Europaea), putting a strong focus on the economic practice and efficiency. The profound, in-depth analysis of the objectives and strategies comes to groundbreaking insights and also offers specific solutions for a multitude of practical aspects.

Close corporations. --- Close corporations --- Closed corporations --- Closely held corporations --- Corporation law --- Corporations --- Constructive dividends --- Going private (Securities) --- Law and legislation --- Company Law.

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The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organisations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large business; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered extensively by leading authors.

Corporations --- Corporate governance --- Taxation --- Law and legislation --- Governance, Corporate --- Industrial management --- Directors of corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Tax accounting. --- Business Taxation/Tax Law. --- International Economic Law, Trade Law. --- Private International Law, International & Foreign Law, Comparative Law . --- Finance, Public --- Accounting --- corporate governance --- impot des societes --- 336.01 --- 336.214 --- 658.40 --- AA / International- internationaal --- financieel beheer ondernemingen --- vennootschapsbelasting --- Overheidsbemoeiing op economisch gebied --- Belastingstelsel van de genootschappen --- Financieel beheer van de bedrijven: algemeenheden --- gestion financiere des entreprises --- Tax laws. --- International law. --- Trade. --- Private international law. --- Conflict of laws. --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Law of nations --- Nations, Law of --- Public international law --- Tax laws --- Tax legislation --- Tax regulations --- Civil law --- Business tax --- Trade regulation. --- Comparative law. --- Business Taxation and Tax Law. --- Private International Law, International and Foreign Law, Comparative Law. --- Taxation. --- Law and legislation. --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Regulation of trade --- Regulatory reform --- Trade regulation --- Commercial law --- Consumer protection --- Deregulation