Withholding Taxation in the EU

Hardback

Withholding Taxation in the EU

9781035312665 Edward Elgar Publishing
Florian Haase, Professor of German, International and European Tax Law at IU International University, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany
Publication Date: December 2023 ISBN: 978 1 03531 266 5 Extent: 274 pp
Florian Haase presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications. He expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties.

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Contents
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Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.

Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.

Key Features:

● Country-by-country analysis of relevant rules
● Comprehensive legislative and case law analysis
● Interaction between withholding taxes and EU law
● Thorough treatment of key substantive issues facing international tax law
● Detailed coverage of the technical and procedural aspects of withholding taxes

This timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.
Critical Acclaim
‘With his latest publication, Florian does not disappoint. In addition to a comprehensive summary of the evolution of withholding taxes in the EU, Florian provides a clear and concise summary of the issues taxpayers may face today and what tomorrow might hold. He provides very valuable and practical insights to assist with understanding and navigating the current landscape of withholding taxes.’
– Linda Pfatteicher, Dentons, US

‘A remarkable and timely book by an author who knows international tax law inside-out. This book is further proof that Prof. dr. Florian Haase not only knows the history and theory of international tax law, but also understands its practical, cross-border impact for tax authorities and taxpayers alike. A must-read for everyone working in the field of international tax.’
– Paulus Merks, International Tax Partner, HVK Stevens, the Netherlands
Contents
Contents:
Preface
Table of cases
Table of legislation
1 A Brief History of withholding taxes
2 Justification of withholding taxes and general issues
3 Technical and procedural aspects
4 Withholding taxes and tax treaty law
5 Withholding taxes and EU law
6 Future perspectives for withholding taxes
7 Selected EU Member States reviews
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