The Reform of EU Own Resources from a Tax Nexus Perspective: Which Fiscal Federalism for the European Union?
(2022) Tax nexus and jurisdiction in International and European Law — ISBN: [9781800372627], p. 446, published
Files
Traversa_Nexus_own_resources_2022.pdf
Open Access - Adobe PDF
- 122.75 KB
Details
- Authors
- Abstract
- This chapter discusses some of the issues relating to the concept of tax nexus arising from the interconnection between the development of tax harmonization of Member States’ domestic tax systems at the EU level and the financing of the EU budget through tax-based own resources. It shows how the concept of tax nexus can be seen in the particular context of the European Union through multiple facets. Then, it links the various dimension of the tax nexus concept to the ongoing debate as regards the reform of the EU own resources system, and it applies them to the different types of taxes that are currently envisaged as potential candidates.
- Affiliations
Citations
Traversa, E. (2022). The Reform of EU Own Resources from a Tax Nexus Perspective: Which Fiscal Federalism for the European Union? In Traversa, E. (ed.), Tax nexus and jurisdiction in International and European Law (p. p. 446). https://hdl.handle.net/2078.5/29697