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Author : Alfred Boss
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (318 download)
Download or read book Do We Need Tax Harmonization in the EU? written by Alfred Boss and published by . This book was released on 1999 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : José Manuel Almudí Cid
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501421
Total Pages : 656 pages
Book Rating : 4.4/5 (35 download)
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Author : Michael Lang
Publisher : Kluwer Law International
ISBN 13 : 9789041126658
Total Pages : 0 pages
Book Rating : 4.1/5 (266 download)
Download or read book The EU and Third Countries written by Michael Lang and published by Kluwer Law International. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.
Author : Andreas Haufler
Publisher : Springer Science & Business Media
ISBN 13 : 3642580718
Total Pages : 223 pages
Book Rating : 4.6/5 (425 download)
Download or read book Commodity Tax Harmonization in the European Community written by Andreas Haufler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.
Author : Hans Fehr
Publisher : Springer Science & Business Media
ISBN 13 : 3642794939
Total Pages : 242 pages
Book Rating : 4.6/5 (427 download)
Download or read book Welfare Effects of Value-Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Author : D. Pîrvu
Publisher : Springer
ISBN 13 : 1137000910
Total Pages : 386 pages
Book Rating : 4.1/5 (37 download)
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041188169
Total Pages : 440 pages
Book Rating : 4.0/5 (411 download)
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Author : Pietro Boria
Publisher : Springer
ISBN 13 : 3319539191
Total Pages : 215 pages
Book Rating : 4.3/5 (195 download)
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Author : Adolfo Martin Jimenez
Publisher : Springer
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.F/5 ( download)
Download or read book Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis written by Adolfo Martin Jimenez and published by Springer. This book was released on 1999-02-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
Author : Bedri Peci
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Tax Harmonization in the Function of Promotion of the European Common Market written by Bedri Peci and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the measures taken for European economic integration is tax harmonization. Final goal of tax harmonization has been and yet remains the economic efficiency and in particular the promotion of the common market. Tax harmonization in the EU member states is not new. Harmonization of indirect taxes, and in particular the harmonization of turnover tax, was present within the project of European integration since the outset so that a certain minimum of harmonization was created as the VAT Common System. Progress has also been achieved in the harmonisation of excise duty rates and excise structures. While progress has been achieved regarding indirect taxes, the harmonization of direct taxes did not evolved properly and the taxation of income and profits is still being applied in national states, despite many proposals seeking appropriate harmonization. The current European Community Law has no effect on the tax rates on corporate income applicable to European Union member States. In the area of corporate income tax the harmonization of some issues relating to tax treatment of dividend payments between companies and their status changes has been made. All Balkan countries aspire for EU membership by making the transposition of EU rules. These countries have managed to harmonize in a fairly large extent their tax systems with the acquis communautaire. Closer perspectives in these states are the harmonization of customs tax policies. Harmonization of tax legislations with EU requirements would take more time than the initial steps that have been taken for the liberalization of trade. Harmonization of legislation should be accompanied by a genuine reform of public administration in the Balkan countries, as implementation of legislation is much more complex task than its drafting. Kosovo as well as other Balkan countries constantly has reformed its system by reducing tax rates, redefined the tax base and making amendments and clarification of the interpretation of existing laws. Even though Kosovo has a simple legislation much more should be done in order to address the legal gaps, tax harmonization with the EU and the regulation of international tax relations. Administrative capacity to implement European standards and the law in the field of free movement of goods is still inadequate. Considerable efforts should be made further in this regard.
Author : Stephen Bond
Publisher :
ISBN 13 : 9781873357965
Total Pages : 79 pages
Book Rating : 4.3/5 (579 download)
Download or read book Corporate Tax Harmonisation in Europe written by Stephen Bond and published by . This book was released on 2000 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dennis Weber
Publisher : IBFD
ISBN 13 : 9087220839
Total Pages : 377 pages
Book Rating : 4.0/5 (872 download)
Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author : Tax Foundation
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.X/5 (3 download)
Download or read book Tax Harmonization in Europe and U.S. Business written by Tax Foundation and published by . This book was released on 1968 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sijbren Cnossen
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.F/5 ( download)
Download or read book Reform and Harmonization of Company Tax Systems in the European Union written by Sijbren Cnossen and published by . This book was released on 1996 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.
Author : Georg Winckler
Publisher : Springer
ISBN 13 : 1349220086
Total Pages : 323 pages
Book Rating : 4.3/5 (492 download)
Download or read book Tax Harmonization and Financial Liberalization in Europe written by Georg Winckler and published by Springer. This book was released on 1992-04-30 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.
Author : Arthur Dale
Publisher :
ISBN 13 :
Total Pages : 174 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Harmonization in Europe written by Arthur Dale and published by . This book was released on 1963 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mihaela Tofan
Publisher : Taylor & Francis
ISBN 13 : 100063468X
Total Pages : 85 pages
Book Rating : 4.0/5 (6 download)
Download or read book Tax Avoidance and European Law written by Mihaela Tofan and published by Taylor & Francis. This book was released on 2022-06-07 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
