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Author :
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.:/5 (111 download)
Download or read book EEC Harmonisation of Systems of Company Taxation written by and published by . This book was released on 1976 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Bureau of Fiscal Documentation, Amsterdam
Publisher :
ISBN 13 :
Total Pages : 95 pages
Book Rating : 4.:/5 (757 download)
Download or read book The Harmonisation of Systems of Company Taxation and of Withholding Taxes on Dividends (E.E.C. - Commission Proposal of 23 July 1975). written by International Bureau of Fiscal Documentation, Amsterdam and published by . This book was released on 1976 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : European Economic Community. Commission
Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.F/5 ( download)
Download or read book The EEC Reports on Tax Harmonization written by European Economic Community. Commission and published by . This book was released on 1963 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unofficial translation of the Neumark Report prepared by Dr. H. Thurston. Report of the Fiscal and Financial Committee on tax harmonization in the Common Market.
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 : Douglas Dosser
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.3/5 (91 download)
Download or read book Taxes in the EEC and Britain written by Douglas Dosser and published by . This book was released on 1968 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 : Pernille Stordrange
Publisher : GRIN Verlag
ISBN 13 : 3656200106
Total Pages : 29 pages
Book Rating : 4.6/5 (562 download)
Download or read book The European Union's Corporate Income Tax Policy written by Pernille Stordrange and published by GRIN Verlag. This book was released on 2012-05-29 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.
Author : A. Lier
Publisher : Springer
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.3/5 (511 download)
Download or read book Tax and EC Harmonization written by A. Lier and published by Springer. This book was released on 1993 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Complete overview of the tax aspects related to increasing economic and monetary integration within the EC. The harmonization of both direct and indirect taxes is discussed in depth and relevant historical developments are also highlighted.
Author : Sijbren Cnossen
Publisher : Springer Science & Business Media
ISBN 13 : 940173206X
Total Pages : 370 pages
Book Rating : 4.4/5 (17 download)
Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
Author : J. H. Christiaanse
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (511 download)
Download or read book Tax Harmonization in the European Common Market written by J. H. Christiaanse and published by . This book was released on 1971 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Elena González Sánchez
Publisher :
ISBN 13 : 9788483737613
Total Pages : 231 pages
Book Rating : 4.7/5 (376 download)
Download or read book Corporate Tax Harmonisation in the European Union written by Elena González Sánchez and published by . This book was released on 2005 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the degree of tax harmonisation required to protect the objectives of the European Community Treaty. The harmonisation of tax connecting factors for companies improves the economic integration in the Union without interfering significantly with the fiscal sovereignty of the states. For this purpose tax barriers and discriminations that the corporate tax laws of the Member States cause are explained and different alternatives to eliminate these barriers are explored. It is argued that by obtaining minimum tax harmonisation most of the tax distortions created within the European single market could be solved. In particular, harmonising the concept of fiscal residence together with the application of a source-based tax system, fair distribution of revenue and legal certainty could all possibly be achieved.
Author : Commission of the European Communities
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (872 download)
Download or read book Harmonization of Systems of Company Taxation written by Commission of the European Communities and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D. Pîrvu
Publisher : Springer
ISBN 13 : 1137000910
Total Pages : 250 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 250 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 : A. J. Easson
Publisher : Burns & Oates
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.3/5 (512 download)
Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.
Author : Joann Martens-Weiner
Publisher : Springer Science & Business Media
ISBN 13 : 0387294872
Total Pages : 127 pages
Book Rating : 4.3/5 (872 download)
Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
