Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Family Taxation In Europe
Download Family Taxation In Europe full books in PDF, epub, and Kindle. Read online Family Taxation In Europe ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Family Taxation in Europe by : Maria Soler Roch
Download or read book Family Taxation in Europe written by Maria Soler Roch and published by Springer. This book was released on 1999-10-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: These descriptive and analytical articles focus in particular on income tax, inheritance and gift tax, property tax and social security. Issues examined in this context include the definition of "family" for tax purposes and the tax treatment of non-married couples.
Book Synopsis Tax and Benefit Policies in the Enlarged Europe by : Orsolya Lelkes
Download or read book Tax and Benefit Policies in the Enlarged Europe written by Orsolya Lelkes and published by Ashgate Publishing, Ltd.. This book was released on 2009 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is based on selected papers from the final conference of a European Commission financed project on "Improving the capacity and usability of EU-ROMOD (I-CUE)"--P. [4] of cover.
Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :International Labour Organisation Publisher :International Labour Organization ISBN 13 :9789221148395 Total Pages :306 pages Book Rating :4.1/5 (483 download)
Book Synopsis Minimum Income Schemes in Europe by : International Labour Organisation
Download or read book Minimum Income Schemes in Europe written by International Labour Organisation and published by International Labour Organization. This book was released on 2003 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the paradox of rich countries of Western Europe, who have high levels of poverty whilst proclaiming its eradication as one of the primary social and economic goals. It looks at how policies often do not achieve their goals, why countries need mechanisms to reduce wage inequality and why they choose to provide universal benefits instead of systems of selective benefits targeted at the poor. Along with cross-countries comparisons, the volume also presents analysis of the minimum income in France, Portugal, Italy, Finland, Ireland, Belgium, and Greece.
Book Synopsis Taxing the Family by : Rudolph Gerhard Penner
Download or read book Taxing the Family written by Rudolph Gerhard Penner and published by A E I Press. This book was released on 1983 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conference report on fiscal policy issues relating to family taxation in the USA - discusses horizontal equity questions of income tax and capital tax treatments; considers dual career couples, the marriage penalty, and large versus small households; examines tax system and social security biases against the married woman worker and in favour of the homemaker; argues for incremental tax reforms. References. Conference held in Washington 1981 Oct 13.
Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi
Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Book Synopsis Principles of European Family Law Regarding Property, Maintenance and Succession Rights of Couples in de Facto Unions by : Katharina Boele-Woelki
Download or read book Principles of European Family Law Regarding Property, Maintenance and Succession Rights of Couples in de Facto Unions written by Katharina Boele-Woelki and published by European Family Law. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The CEFL has developed a comprehensive and original set of rules which may be a source of inspiration for legislating the rights and duties of couples who have not formalised their relationship. In their provisions on specific issues, the Principles opt for workable solutions which aim to avoid unnecessary hardship and disputes.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Book Synopsis A Demographic Perspective on Gender, Family and Health in Europe by : Gabriele Doblhammer
Download or read book A Demographic Perspective on Gender, Family and Health in Europe written by Gabriele Doblhammer and published by Springer. This book was released on 2018-02-12 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book examines the triangle between family, gender, and health in Europe from a demographic perspective. It helps to understand patterns and trends in each of the three components separately, as well as their interdependencies. It overcomes the widely observable specialization in demographic research, which usually involves researchers studying either family or fertility processes or focusing on health and mortality. Coverage looks at new family and partnership forms among the young and middle-aged, their relationship with health, and the pathways through which they act. Among the old, lifelong family biography and present family situation are explored. Evidence is provided that partners advancing in age start to resemble each other more closely in terms of health, with the health of the partner being a crucial factor of an individual’s own health. Gender-specific health outcomes and pathways are central in the designs of the studies and the discussion of the results. The book compares twelve European countries reflecting different welfare state regimes and offers country-specific studies conducted in Austria, Germany, Italy - all populations which have received less attention in the past - and Sweden. As a result, readers discover the role of different concepts of family and health as well as comparisons within European countries and ethnic groups. It will be an insightful resource for students, academics, policy makers, and researchers that will help define future research in terms of gender and public health.
Book Synopsis Enhanced Cooperation and European Tax Law by : Caroline Heber
Download or read book Enhanced Cooperation and European Tax Law written by Caroline Heber and published by Oxford University Press. This book was released on 2021-06-17 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
Book Synopsis Voluntary Health Insurance in Europe: Country Experience by : Sagan A.
Download or read book Voluntary Health Insurance in Europe: Country Experience written by Sagan A. and published by World Health Organization. This book was released on 2016-07-20 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: No two markets for voluntary health insurance (VHI) are identical. All differ in some way because they are heavily shaped by the nature and performance of publicly financed health systems and by the contexts in which they have evolved. This volume contains short structured profiles of markets for VHI in 34 countries in Europe. These are drawn from European Union member states plus Armenia Iceland Georgia Norway the Russian Federation Switzerland and Ukraine. The book is aimed at policy-makers and researchers interested in knowing more about how VHI works in practice in a wide range of contexts. Each profile written by one or more local experts identifies gaps in publicly-financed health coverage describes the role VHI plays outlines the way in which the market for VHI operates summarises public policy towards VHI including major developments over time and highlights national debates and challenges. The book is part of a study on VHI in Europe prepared jointly by the European Observatory on Health Systems and Policies and the WHO Regional Office for Europe. A companion volume provides an analytical overview of VHI markets across the 34 countries.
Book Synopsis Municipal Taxation in European Countries by : United States. Bureau of Manufactures
Download or read book Municipal Taxation in European Countries written by United States. Bureau of Manufactures and published by . This book was released on 1910 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Maria Júlia Ildefonso Mendonça Publisher :Kluwer Law International B.V. ISBN 13 :9403503084 Total Pages :381 pages Book Rating :4.4/5 (35 download)
Book Synopsis International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law by : Maria Júlia Ildefonso Mendonça
Download or read book International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law written by Maria Júlia Ildefonso Mendonça and published by Kluwer Law International B.V.. This book was released on 2023-01-22 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.
Book Synopsis Double (Non-)Taxation and EU Law by : Christoph Marchgraber
Download or read book Double (Non-)Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
Book Synopsis The History of Families and Households: Comparative European Dimensions by : Silvia Sovic
Download or read book The History of Families and Households: Comparative European Dimensions written by Silvia Sovic and published by BRILL. This book was released on 2015-11-30 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a wide-ranging presentation of the state of research in European family history. It considers what European families have in common as well as their regional and local characteristics, and illustrates the variety of approaches currently being adopted.
Book Synopsis Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain and the UK by :
Download or read book Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain and the UK written by and published by CEPS. This book was released on with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research Handbook on European Union Taxation Law by : Christiana HJI Panayi
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
