Allocating Taxing Powers within the European Union

1. Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation
F. Alfredo García Prats

2. Revisiting “Schumacker”: The Role of Limited Tax Liability in EU Law
Marco Greggi

3. How to avoid Double Taxation in the European Union?
Daniel Gutmann

4. Transfer Pricing, the Arm’s Length Standard and European Union Law
Wolfgang Schön

5. Cross-Border Loss Compensation: State and Critique of the Judicature
Isabelle Richelle

6. Group Taxation in the European Union Unitary vs. Per-Country Approach
Tim Hackemann

7. Tax Avoidance, the “Balanced Allocation of Taxing Powers” and the Arm’s Length Standard: an odd Threesome in Need of Clarification
Violeta Ruiz Almendral

8. The Territoriality of Tax Incentives within the Single Market
Edoardo Traversa, Barbara Vintras

9. Taxation – an Area without Mutual Recognition?
Ekkehart Reimer

Keywords: Law, European Law, Financial Law/Fiscal Law, European Integration, Public Finance & Economics, Business Taxation/Tax Law