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Author : Cecile V. Denain
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (859 download)
Download or read book A Single Tax for a Single Market? The Future of Corporate Taxation in the Community written by Cecile V. Denain and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : Carsten Wendt
Publisher : Gabler Verlag
ISBN 13 : 9783834913265
Total Pages : 231 pages
Book Rating : 4.9/5 (132 download)
Download or read book A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Gabler Verlag. This book was released on 2009-02-17 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Author : Cecile V. Denain
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (878 download)
Download or read book A Single Tax for a Single Market? written by Cecile V. Denain and published by . This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Great Britain: Parliament: House of Lords: European Union Committee
Publisher : The Stationery Office
ISBN 13 : 9780108473296
Total Pages : 68 pages
Book Rating : 4.4/5 (732 download)
Download or read book Re-launching the Single Market written by Great Britain: Parliament: House of Lords: European Union Committee and published by The Stationery Office. This book was released on 2011-04-04 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inquiry conducted by Sub-committee B (Internal Market)
Author : Commission of the European Communities
Publisher : Luxembourg : Office for Official Publications of the European Communities
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)
Download or read book Taxation in the Single Market written by Commission of the European Communities and published by Luxembourg : Office for Official Publications of the European Communities. This book was released on 1990 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jérôme Monsenego
Publisher : IBFD
ISBN 13 : 9087221134
Total Pages : 415 pages
Book Rating : 4.0/5 (872 download)
Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Author : Sjaak Jansen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041142541
Total Pages : 272 pages
Book Rating : 4.0/5 (411 download)
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Sjaak Jansen and published by Kluwer Law International B.V.. This book was released on 2010-12-15 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.
Author : Ioanna Mitroyanni
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041145338
Total Pages : 288 pages
Book Rating : 4.0/5 (411 download)
Download or read book Integration Approaches to Group Taxation in the European Internal Market written by Ioanna Mitroyanni and published by Kluwer Law International B.V.. This book was released on 2008-10-13 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.
Author : Jacobus Johannes Maria Jansen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041134034
Total Pages : 274 pages
Book Rating : 4.0/5 (411 download)
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Jacobus Johannes Maria Jansen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Author : Mario Baldassarri
Publisher : Springer
ISBN 13 : 1349231975
Total Pages : 295 pages
Book Rating : 4.3/5 (492 download)
Download or read book Fiscal Problems in the Single-Market Europe written by Mario Baldassarri and published by Springer. This book was released on 1994-02-12 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?
Author : John Pinder
Publisher : Oxford University Press, USA
ISBN 13 : 0199681694
Total Pages : 209 pages
Book Rating : 4.1/5 (996 download)
Download or read book The European Union: A Very Short Introduction written by John Pinder and published by Oxford University Press, USA. This book was released on 2013-07-25 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: John Pinder and Simon Usherwood explain the EU in plain readable English. They show how and why it has developed, how the institutions work, and what it does - from the single market to the euro, and from agriculture to the environment.
Author : Niamh Nic Shuibhne
Publisher : Oxford University Press
ISBN 13 : 0199695709
Total Pages : 472 pages
Book Rating : 4.1/5 (996 download)
Download or read book From Single Market to Economic Union written by Niamh Nic Shuibhne and published by Oxford University Press. This book was released on 2012-06-14 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading figures in European law discuss the evolution and regulation of the EU as an economic union, in tribute to the scholarship of the late Professor John Usher, one of the pioneers of the field.
Author : Kenneth Hall
Publisher : Trafford Publishing
ISBN 13 : 1466950064
Total Pages : 641 pages
Book Rating : 4.4/5 (669 download)
Download or read book The Caribbean Single Market and Economy: Towards a Single Economic Space written by Kenneth Hall and published by Trafford Publishing. This book was released on 2013-07-01 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Caribbean Single Market and Economy: Towards a Single Economic Space This publication offers essays that represent an attempt to satisfy the needs of laypersons busy with daily survival and progress issues, students, seeking to understand the nature of the evolution towards a CARICOM Single Market and Economy, academics, interested in the comments of their peers and politicians needing to improve the acuity with which they perceive the efforts of and prescribe actions for their individual countries. The Most Honourable Professor Sir Kenneth, former Governor-General of Jamaica, is a well known and respected Caribbean academic who utilised the skills of his profession to analyse the main factors leading to the success of the Caribbean Integration process. Professor Sir Kenneth joined his academic work to a passion for education and has held positions of Chairman of the Caribbean Examination Council(CXC), Pro Vice Chancellor and Principal, UWI, Chancellor, University College of the Caribbean and Deputy Secretary-General, Caribbean Community. He is currently a Distinguished Research Fellow of the University of the West Indies. Myrtle Veronica Chuck-A-Sang, M.A. has co-edited several publications with Professor Sir Kenneth Hall on a range of issues relating to Caribbean Regional integration and International Relations. She was the former Director of the UWI-CARICOM Institutional Relations Project, Caribbean Community Secretariat and is currently the Editor and Managing Director of the Integrationist, Editor of the Integration Quarterly and Company Secretary, Caribbean Fellowship Inc.
Author : Michelle Egan
Publisher : OUP Oxford
ISBN 13 : 0191557587
Total Pages : 336 pages
Book Rating : 4.1/5 (915 download)
Download or read book Single Markets: Economic Integration in Europe and the United States written by Michelle Egan and published by OUP Oxford. This book was released on 2014-12-22 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides in-depth analytical comparison of the nineteenth century evolution of the American single market with corresponding political, economic, and social developments in post-WWII European efforts to create a single European market. Building the regulatory framework needed for successful adoption of an integrated single market across diverse political units represents one of the most important issues in comparative political economy. What accounts for the political success or failure in creating integrated markets in their respective territories? When social discontent threatens market integration with populist backlash, what must be done to create political support and greater legitimacy? Single Markets focuses on the creation of integrated economies, in which the United States and European Union experienced sharply contested ideas about the operation of their respective markets, conflict over the allocation of institutional authority, and pressure from competing political, economic, and social forces over the role and consequences of increased competition. Drawing upon four case studies, the book highlights the contestation surrounding the US and EUs efforts to create common currencies, expand their borders and territories, and deal with the pressures of populist parties, regional interests and varied fiscal and economic challenges. Theoretically, the book draws on work in European integration and American Political Development (APD) to illustrate that the consolidation of markets in the US and EU took place in conjunction with the expansion of state regulatory power and pressure for democratic reform. Single Markets situates the consolidation of single markets in the US and EU in a broader comparative context that draws on research in economics, public administration, political science, law, and history.
Author : Great Britain: Parliament: House of Lords: European Union Committee
Publisher : The Stationery Office
ISBN 13 : 9780104012253
Total Pages : 250 pages
Book Rating : 4.0/5 (122 download)
Download or read book The Single Market written by Great Britain: Parliament: House of Lords: European Union Committee and published by The Stationery Office. This book was released on 2008-02-08 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evidence taken before Sub-committee B (Internal Market)
Author : Barry Larking
Publisher :
ISBN 13 :
Total Pages : 448 pages
Book Rating : 4.:/5 (318 download)
Download or read book International Tax Glossary written by Barry Larking and published by . This book was released on 2001 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:
