Movement of Persons and Tax Mobility in the EU: Changing Winds

This book discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress.

Why This Book?

The winds of change are blowing in the European Union (EU). While the development of the internal market has been a progressive but unfinished work, the financial crisis in 2008 and the subsequent euro crisis in the European and Monetary Union have brought new challenges to the EU and to the role it plays in the world.

This book is the result of the 6th GREIT Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Further, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. It challenges the reader to think about the EU project in various interrelated angles and as a whole.

The book is divided into six parts. The first and last parts contain legal and tax policy critical analyses. Part I discusses the current trends and challenges for tax mobility in the EU, and Part VI focuses on the taxation of groups and the policy options for the world and the EU. Parts II-V analyse the current regimes regarding mobility of companies and individuals. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. Comparative law is considered in the two chapters dealing with formulary apportionment and transfer pricing.