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EU Tax Law and The Return of the Nation-State

Brokelind, Cécile LU (2020) p.139-165
Abstract
This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corporate tax bases. The author first describes how multinational enterprises, like Apple, have been able to exploit differences between the tax systems in order to pay less taxes. The author then presents the hypothesis that EU member states have managed to defend their interests in protecting their own corporate tax revenues under the pretext of safeguarding national welfare under the mandate of the European Union. However, the Commission’s use of EU rules on state aid to limit tax competition may be viewed as contrary to the Union’s freedom of movement. In view of this trend, the author recommends the EU to agree on a common corporate income... (More)
This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corporate tax bases. The author first describes how multinational enterprises, like Apple, have been able to exploit differences between the tax systems in order to pay less taxes. The author then presents the hypothesis that EU member states have managed to defend their interests in protecting their own corporate tax revenues under the pretext of safeguarding national welfare under the mandate of the European Union. However, the Commission’s use of EU rules on state aid to limit tax competition may be viewed as contrary to the Union’s freedom of movement. In view of this trend, the author recommends the EU to agree on a common corporate income tax rule for cross-border transactions reducing member states' initiatives to safeguard their sovereignty through protectionist tax measures. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
host publication
The European Union and the Return of the Nation State : Interdisciplinary European Studies - Interdisciplinary European Studies
editor
Bakardjieva Engelbrekt, Antonina ; Leijon, Karin ; Michalski, Anna and Oxelheim, Lars
pages
26 pages
publisher
Palgrave Macmillan
external identifiers
  • scopus:85084464904
ISBN
978-3-030-35004-8
978-3-030-35005-5
DOI
10.1007/978-3-030-35005-5_6
language
English
LU publication?
yes
id
ae2a0957-d49c-4f2b-8698-a28875ca9b27
date added to LUP
2019-12-16 16:50:46
date last changed
2024-06-26 08:18:32
@inbook{ae2a0957-d49c-4f2b-8698-a28875ca9b27,
  abstract     = {{This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corporate tax bases. The author first describes how multinational enterprises, like Apple, have been able to exploit differences between the tax systems in order to pay less taxes. The author then presents the hypothesis that EU member states have managed to defend their interests in protecting their own corporate tax revenues under the pretext of safeguarding national welfare under the mandate of the European Union. However, the Commission’s use of EU rules on state aid to limit tax competition may be viewed as contrary to the Union’s freedom of movement. In view of this trend, the author recommends the EU to agree on a common corporate income tax rule for cross-border transactions reducing member states' initiatives to safeguard their sovereignty through protectionist tax measures.}},
  author       = {{Brokelind, Cécile}},
  booktitle    = {{The European Union and the Return of the Nation State : Interdisciplinary European Studies}},
  editor       = {{Bakardjieva Engelbrekt, Antonina and Leijon, Karin and Michalski, Anna and Oxelheim, Lars}},
  isbn         = {{978-3-030-35004-8}},
  language     = {{eng}},
  pages        = {{139--165}},
  publisher    = {{Palgrave Macmillan}},
  title        = {{EU Tax Law and The Return of the Nation-State}},
  url          = {{http://dx.doi.org/10.1007/978-3-030-35005-5_6}},
  doi          = {{10.1007/978-3-030-35005-5_6}},
  year         = {{2020}},
}