• Direct Taxation and Territoriality: Allocation of Taxing Powers and TaxationTreatment of Non-Residents in the EU
  • Amidei, Andrea <1989>

Subject

  • IUS/12 Diritto tributario

Description

  • The present work has, as its principal aim, the analysis of the possible implications, within the set of rules, provisions and principles that is commonly known as “European tax law”, of the principle of fiscal territoriality, especially in the design of a hypothetical theory of allocation of (direct) taxation powers amongst EU Member States with a scope extended to the entire Internal Market. In other words, what the present work ultimately aims at achieving is considering a possible interpretation of “territoriality” which can fit “the Internal Market territory” through the lens of European Union law. The result could be useful in order to attempt to transpose the concept of “territoriality” from its more “traditional” interpretation given from the perspective of international law and/or domestic law to a more authentically European interpretation and application. The research will, therefore, mainly focus on the taxation of items of income which are characterised by a “foreign” element, that is to say income of a transnational nature or income accrued by non-resident subjects. The first step will be constituted by the description and analysis of territoriality in the context of international (tax) law, which will be followed by what constitutes the main focus of the present work, i.e. the analysis of territoriality through the lens of European Union law: at first looking at the Court of Justice’s case law, then at the provisions of secondary EU law. The final step will be constituted by the comparative analysis of the tax treatment of non-residents in three “model countries” selected in light of the peculiarities of their fiscal systems, that is to say Italy, France and the United Kingdom.

Date

  • 2017-09-16

Type

  • Doctoral Thesis
  • PeerReviewed

Format

  • application/pdf

Identifier

http://amsdottorato.unibo.it/8237/1/amidei_andrea_tesi.pdf

urn:nbn:it:unibo-21980

Amidei, Andrea (2017) Direct Taxation and Territoriality: Allocation of Taxing Powers and TaxationTreatment of Non-Residents in the EU, [Dissertation thesis], Alma Mater Studiorum Università di Bologna. Dottorato di ricerca in Diritto tributario europeo - ph.D in european tax law , 29 Ciclo. DOI 10.6092/unibo/amsdottorato/8237.

Relations

http://amsdottorato.unibo.it/8237/