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Ec Initiatives In Direct Taxation And The National Responses
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Book Synopsis EC Initiatives in Direct Taxation and the National Responses by : Coopers & Lybrand (Europe)
Download or read book EC Initiatives in Direct Taxation and the National Responses written by Coopers & Lybrand (Europe) and published by Springer. This book was released on 1992-07-14 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part one (EC Initiatives) traces the history of EC tax harmonization measures from the early idealistic days of ambitious plans to create a single tax system throughout the EC to the final breakthrough which was made with the adoption of the first two directives dealing with direct taxation and the convention on transfer pricing. In part two the national responses of all the Member States to the EC direct tax measures, so far adopted, have been summarized. Members of the Coopers & Lybrand European tax network have commented on the progress in their country. In part three (Prospective Developments) the measures most likely to be enacted are analyzed, together with the longer term recommendations of the `Committee of Independent Experts' chaired by Onno Ruding, and the implications of these changes for EC based and non-EC based multinationals are commented on.
Book Synopsis European Community Law on the Free Movement of Capital and Emu by : Mohamed
Download or read book European Community Law on the Free Movement of Capital and Emu written by Mohamed and published by Martinus Nijhoff Publishers. This book was released on 2023-09-20 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the EC rules on the free movement of capital and economic and monetary union (EMU). In the context of capital freedom, the author performs a critical analysis, supported by case law, of the problems connected with the abolition of capital controls within the European Community and between the European Community and third countries. The book highlights some of the negative consequences of capital freedom, such as the scope for tax evasion and money laundering. EC rules on EMU, such as the rules on convergence criteria, Stability and Growth Pact, the euro and the continuity of contract, and others, are also presented in a detailed and critical manner.
Download or read book EC Tax Review written by and published by . This book was released on 2002 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Politics of Corporate Taxation in the European Union by : Claudio Radaelli
Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD
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.
Book Synopsis Towards a Homogeneous EC Direct Tax Law by : Cécile Brokelind
Download or read book Towards a Homogeneous EC Direct Tax Law written by Cécile Brokelind and published by IBFD. This book was released on 2007 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Book Synopsis Proceedings of International Symposium, Law and Integration of Europe by :
Download or read book Proceedings of International Symposium, Law and Integration of Europe written by and published by Institute of Legal Studies Kansai University. This book was released on 1994 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tilburg Foreign Law Review written by and published by . This book was released on 1992 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Finances Publiques written by and published by . This book was released on 1993 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of European Union by : Nicolas Moussis
Download or read book Handbook of European Union written by Nicolas Moussis and published by . This book was released on 1994 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of European Union by : Nicholas Moussis
Download or read book Handbook of European Union written by Nicholas Moussis and published by . This book was released on 1997 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction - 2. Custom union - 3.Common market - 4. Economic and monetary union - 5. Regional development - 6. Social progress - 7. Taxation - 8.Competition - 9. Environment - 10. Industry - 11. Research - 12. Energy - 13. Transport - 14. Agriculture - 15. The European Union and its citizens - 16. The European Union in the world.
Book Synopsis EU Citizenship and Direct Taxation by : Erik Ros
Download or read book EU Citizenship and Direct Taxation written by Erik Ros and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more: – the concept of EU citizenship in the EU’s constitutional and institutional development; – how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; – how the notion of EU citizenship has widened the ECJ’s view on treaty access; – how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and – numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.
Book Synopsis Review of Economics and Business by :
Download or read book Review of Economics and Business written by and published by . This book was released on 1994 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Access to European Union by : Nicholas Moussis
Download or read book Access to European Union written by Nicholas Moussis and published by . This book was released on 1997 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Access to European Union not only provides a comprehensive overview of European integrations but also offers a fresh insight with each revised edition.
Book Synopsis Recent Acquisitions by : Ohio State University. College of Law. Library
Download or read book Recent Acquisitions written by Ohio State University. College of Law. Library and published by . This book was released on 1994 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research Handbook on Post-Pandemic EU Economic Governance and NGEU Law by : Federico Fabbrini
Download or read book Research Handbook on Post-Pandemic EU Economic Governance and NGEU Law written by Federico Fabbrini and published by Edward Elgar Publishing. This book was released on 2024-09-06 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Research Handbook provides a comprehensive analysis of post-pandemic EU economic governance and Next Generation EU (NGEU) law. It explores the profound impact of Covid-19 on the architecture of EU economic governance, focusing on the establishment and implications of the NGEU Recovery Fund.
Book Synopsis Introduction to European Tax Law on Direct Taxation by : Lukasz Adamczyk
Download or read book Introduction to European Tax Law on Direct Taxation written by Lukasz Adamczyk and published by Linde Verlag GmbH. This book was released on 2024-09-26 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
