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Shortcomings In The Eu Merger Directive

Author: G. Frederik Boulogne
ISBN: 9789041167132
Size: 73.33 MB
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The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: - Which entities have access to the Merger Directive and which entities should have access to it? - Which operations are covered by the Merger Directive and which operations should be covered? - Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? - How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? - Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive's objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.

The Foundations And Future Of Financial Regulation

Author: Mads Andenas
Publisher: Routledge
ISBN: 113504337X
Size: 22.56 MB
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Financial regulation has entered into a new era, as many foundational economic theories and policies supporting the existing infrastructure have been and are being questioned following the financial crisis. Goodhart et al’s seminal monograph "Financial Regulation: Why, How and Where Now?" (Routledge:1998) took stock of the extent of financial innovation and the maturity of the financial services industry at that time, and mapped out a new regulatory roadmap. This book offers a timely exploration of the "Why, How and Where Now" of financial regulation in the aftermath of the crisis in order to map out the future trajectory of financial regulation in an age where financial stability is being emphasised as a key regulatory objective. The book is split into four sections: the objectives and regulatory landscape of financial regulation; the regulatory regime for investor protection; the regulatory regime for financial institutional safety and soundness; and macro-prudential regulation. The discussion ranges from theoretical and policy perspectives to comprehensive and critical consideration of financial regulation in the specifics. The focus of the book is on the substantive regulation of the UK and the EU, as critical examination is made of the unravelling and the future of financial regulation with comparative insights offered where relevant especially from the US. Running throughout the book is consideration of the relationship between financial regulation, financial stability and the responsibility of various actors in governance. This book offers an important contribution to continuing reflections on the role of financial regulation, market discipline and corporate responsibility in the financial sector, and upon the roles of regulatory authorities, markets and firms in ensuring the financial health and security of all in the future.

The Enforcement Of Intellectual Property Rights

Author: Louis Tc Harms
ISBN: 9789280522495
Size: 47.24 MB
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With this publication, WIPO and the author aim at making available for judges, lawyers and law enforcement officials a valuable tool for the handling of intellectual property cases. To that effect, the case book uses carefully selected court decisions drawn from various countries with either civil or common law traditions. The extracts from the decisions and accompanying comments illustrate the different areas of intellectual property law, with an emphasis on matters that typically arise in connection with the enforcement of intellectual property rights in civil and as well as criminal proceedings.

Public Procurement And The Eu Competition Rules

Author: Albert Sánchez Graells
Publisher: Bloomsbury Publishing
ISBN: 1509900284
Size: 79.63 MB
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Public procurement and competition law are both important fields of EU law and policy, intimately intertwined in the creation of the internal market. Hitherto their close connection has been noted, but not closely examined. This work is the most comprehensive attempt to date to explain the many ways in which these fields, often considered independent of one another, interact and overlap in the creation of the internal market. This process of convergence between competition and public procurement law is particularly apparent in the 2014 Directives on public procurement, which consolidate the principle of competition in terms very close to those advanced by the author in the first edition. This second edition builds upon this approach and continues to ask how competition law principles inform and condition public procurement rules, and whether the latter (in their revised form) are adequate to ensure that competition is not distorted. The second edition also deepens the analysis of the market behaviour of the public buyer from a competition perspective. Proceeding through a careful assessment of the general rules of competition and public procurement, the book constantly tests the efficacy of these rules against a standard of the proper functioning of undistorted competition in the market for public procurement. It also traces the increasing relevance of competition considerations in the case law of the Court of Justice of the European Union and sets out criteria and recommendations to continue influencing the development of EU Economic Law.

Transfer Pricing And Developing Economies

Author: Joel Cooper
Publisher: World Bank Publications
ISBN: 1464809704
Size: 63.93 MB
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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Regulating Pharmaceuticals In Europe Striving For Efficiency Equity And Quality

Author: Mossialos, Elias
Publisher: McGraw-Hill Education (UK)
ISBN: 0335226558
Size: 47.44 MB
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The rising cost of pharmaceutical expenditures in many European countries is of concern to governments required to make effective use of health care budgets. Taking a broad perspective that encompasses institutional, political and supranational aspects of pharmaceutical regulation, this book examines approaches used to manage pharmaceutical expenditure across Europe and what impact these strategies have had on efficiency, quality, equity and cost of pharmaceutical care. Regulating Pharmaceuticals in Europe is an important book for students of health policy, regulation and management, and for health managers and policy makers.

Sharing The Pie Taxing Multinationals In A Global Market

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The current international corporate tax regime for taxing the business proceeds of firms operates arbitrarily. The aggregates of the nation states' international corporate tax systems seem to distort a global efficient allocation of resources. The current model of corporate taxation finds its origins in the 1920s. It well suited the economic realities of the early days of international trade and commerce; the times when international business primarily revolved around bulk trade and bricks-and-mortar industries. But those days are long gone. Globalization, European integration, the rise of multinational enterprises, e-commerce, and intangible assets have changed the world considerably. These developments have caused the model to operate inconsistently with the economic reality of today. Corporate taxation and economic reality are no longer aligned. The model is ill-suited to current market realities. As a result multinational business decisions are distorted by tax considerations. The arbitrage may work to the benefit or detriment of nationally and internationally active firms. It also seems to put pressure on nation state corporate tax revenue levels. This may lead to spill-over effects and welfare losses at the end of the day. Matters seem to worsen in today's increasingly globalizing economy. The question arises as to whether a proper alternative for taxing multinationals can be modeled. How should business proceeds of multinationals be taxed? Can we create something that suits the nature of a global marketplace somewhat better? What would such an alternative tax system look like? How would it operate? This study seeks to set forth an alternative to the corporate taxation framework currently found in international taxation. The aim is to develop some building blocks for an optimal approach towards taxing the business proceeds of multinationals, i.e., a 'corporate tax 2.0'. As a starting point the authority of currently applicable national, international, and European tax law are not necessarily accepted. Accordingly, applicable tax law serves illustrative rather than argumentative purposes in this research.

Local Government In The Member States Of The European Union A Comparative Legal Perspective

Author: Ángel Manuel Moreno
Publisher: INAP
ISBN: 8473514181
Size: 78.18 MB
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Obra de referencia en cuanto al análisis de la administración local, en el marco de los países de la Unión europea, tratado por los principales especialistas en la materia. Contenido: Capítulo 1. Local government in Austria // Capítulo 2. Local government in Belgium // Capítulo 3. Local government in Bulgaria // Capítulo 4. Local government in Cyprus // Capítulo 5.Local Government in Czech Republic // Capítulo 6. Local government in Denmark // Capítulo 7. Local Government in Estonia // Capítulo 8. Local government in Finland // Capítulo 9. Local Government in France // Capítulo 10. Local government in Germany // Capítulo 11. Local government in Greece // Capítulo 24. Local government in Slovenia // Capítulo 25. Local government in Spain // Capítulo 26. Local government in Sweden // Capítulo 27. Local government in Uk.