Books & Book chapters

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https://hdl.handle.net/20.500.14417/1730

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Browsing Books & Book chapters by Author "Allevato, Giulio"

Now showing 1 - 3 of 3
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    Italy
    (2024-07-28) Allevato, Giulio; Krista Nadakavukaren ScheferyThomas Cottier; https://ror.org/02jjdwm75
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    Publication
    Non-Fiscal Tax Policies and State Sovereignty: From the Rise of Modern Nation States to Globalization and Corporate Feudalism
    (Edward Elgar, 2024) Allevato, Giulio; https://ror.org/02jjdwm75
    In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.
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    Publication
    The Commission's State Aid Decisions on Advance Tax Rulings Criticisms and Potential Impact on the Future of Direct Taxation within the EU
    (Kluwer Law International, 2019-01-03) Allevato, Giulio; https://ror.org/02jjdwm75
    Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State’s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.