This work focuses on the Commission Recommendation of 06.12.2012 on aggressive tax planning C(2012) 8806 final. It aims to analyse the concepts and definitions underlying the Recommendation, its legal basis and its impact on the EU, international, academic and professional debate about aggressive tax planning.
The discussion works through a thorough literature review covering primary and secondary EU law, ECJ jurisprudence, political announcements of the OECD and other international organisations. Detailed tables summarise the key issues discovered.
The Recommendation has been neither unanimously adopted, nor rejected by the public. It provides broad definitions already addressed in a more precise manner in other official publications. Its approach against double non-taxation is similar to that of the ECJ and its GAAR proposal has gained ground with regard to the recent OECD announcements. The main criticism arises from the academia: the Recommendation is considered to be too general and to deviate widely from the established methodologies.
The scope of the Recommendation lies on direct taxation of business activity which precludes analysis of indirect taxes as well as statutory wrongs like harmful tax competition or state aid.
The study enriches the academic publicity on the Recommendation that has experienced only modest coverage by the taxation scholarship following its release.
Inhaltsverzeichnis (Table of Contents)
- Introduction
- Methodology
- Limitations
- Discussion and analysis
- The Recommendation explained
- The legal basis for the Recommendation
- The Recommendation in light of the ECJ jurisprudence
- The Recommendation and the OECD publicity
- The acceptance in academic and professional literature
- Conclusion
- Appendix
- List of references
- Academic and professional literature
- Statutory and political announcements
- Table of cases
- List of tables
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This work analyzes the EU Commission Recommendation on aggressive tax planning (ATP) released in 2012. It aims to examine the underlying concepts and definitions, the Recommendation's legal basis, and its impact on EU, international, academic, and professional discussions surrounding ATP. The analysis encompasses a thorough review of relevant literature, including primary and secondary EU law, ECJ jurisprudence, and political statements from the OECD and other international organizations.
- Concepts and definitions of aggressive tax planning
- Legal basis and justification of the Recommendation
- Impact of the Recommendation on EU law and policy
- Comparison with international efforts to combat aggressive tax planning
- Reception of the Recommendation in academic and professional discourse
Zusammenfassung der Kapitel (Chapter Summaries)
- Introduction: Provides an overview of the Recommendation and its significance in the context of international efforts to combat aggressive tax planning.
- Methodology: Outlines the research methodology employed in the analysis, emphasizing the comprehensive literature review and use of primary and secondary sources.
- Limitations: Discusses the scope and limitations of the analysis, highlighting the focus on direct taxation of business activity and the exclusion of indirect taxes and other related issues.
- Discussion and analysis: Explores the Recommendation's content, legal basis, and reception in various contexts. This section examines the Recommendation's relationship with ECJ jurisprudence, OECD publications, and academic literature.
Schlüsselwörter (Keywords)
Aggressive tax planning, EU Commission Recommendation, legal basis, ECJ jurisprudence, OECD, international tax cooperation, double non-taxation, GAAR, academic discourse, professional literature, tax avoidance, tax evasion, tax competition, state aid.
- Quote paper
- Paul Eisenberg (Author), 2014, The EU Commission Recommendation on Aggressive Tax Planning. Concepts, Merits, Limits, Munich, GRIN Verlag, https://www.grin.com/document/457449
