Challenges in the European and International Tax Law Special Regard to the Tax Competition and Tax Avoidance
Challenges in the European and International Tax Law Special Regard to the Tax Competition and Tax Avoidance

Summary/Abstract: The fair competition is one of the most important principle in the common internal single market, so fighting against the harmful and unfair tax competition and tax avoidance also the main tendency and the most important challenges of the international and European tax law. It is not so easy to delimitate and to make difference between the fair and unfair tax competition in the European tax law. Whether a state supporting the foreign investors with fiscal instruments realizes a harmful tax policy or simply stimulates the economic life of the state with the inflowing foreign capital? When does a state realize tax competition, and where is the limit between tax competition and harmful tax competition? In this study I will examine these questions, and aim to deal with the advantages and disadvantages of tax competition, and with tax avoidance and aggressive tax planning by the digital multinational enterprises (Google, Apple), like the “Double Irish with a Dutch sandwich”, and aim to give a short answer of the European and international regulation, like BEPS and ATAD.

• Details
• Contents