International Taxation and Tax Rulings: Policy issues at Challenging Times

Please note: Each In-Depth Analysis is assigned a DOI (digital object identifier), which is a safe and long term way of ensuring a hyperlink to the full text of this report. However, when ESO creates this record, on occasion the DOI still has not been activated by the EU Bookshop. If you find the source url hyperlink does not work please use the alternative location hyperlink listed as a related url.Reforming international taxation is a complex and difficult matter that will be the subject of continual discussion and negotiation for years to come. Since most major players are willing to settle for incremental change toward a better system, the world should be able to do better than now when it comes to taxing international income flows relatively fairly and efficiently.

Given the complexity of the issues at stake, expert views are likely to provide great real value added. In this vein, and at the request of the Special Committee of the European Parliament on Tax Rulings (TAXE2), this compilation of three papers by people from academia specialised in International Taxation, Tax Rulings and State Aid has been prepared by the Policy Department A.

• Primary Source

European Parliament: Directorate-General for Internal Policies of the Union: Publications available via the EU Bookshop http://bookshop.europa.eu/en/directorate-general-for-internal-policies-of-the-union-cbf.cKABstF7wAAAEjwYYY4e5K/

European Parliament: European Parliamentary Research Service: In-Depth Analysis, May 2016: http://www.europarl.europa.eu/RegData/etudes/IDAN/2016/578987/IPOL_IDA(2016)578987_EN.pdf

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