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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 : 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 : 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 : Dirk Schindler
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior written by Dirk Schindler and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full harmonization to a common standard is worse from society's point of view than unilateral harmonization to a minimum tax standard.
Author : Damien Finn Roche
Publisher :
ISBN 13 :
Total Pages : 205 pages
Book Rating : 4.:/5 (222 download)
Download or read book An Investigation Into the Proposed Harmonization of Systems of Corporate Taxation and of Withholding Taxes on Dividends Within the European Economic Community written by Damien Finn Roche and published by . This book was released on 1979 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451948034
Total Pages : 54 pages
Book Rating : 4.4/5 (519 download)
Download or read book Corporate Income Tax Harmonization and Capital Allocation written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-11-01 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.
Author : Arthur J. Cockfield
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Harmonization in North America written by Arthur J. Cockfield and published by . This book was released on 1996 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 : 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 : Commission of the European Communities
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (143 download)
Download or read book Proposal for a Council Directive Concerning the Harmonization of Systems of Company Taxation and of Withholding Taxes on Dividends, Etc written by Commission of the European Communities and published by . This book was released on 1975 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (763 download)
Download or read book Proposal for a Council Directive Concerning the Harmonization of Systems of Company Taxation and of Withholding Taxes on Dividends written by and published by . This book was released on 1975 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 : 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 : Mr.Jack M. Mintz
Publisher : International Monetary Fund
ISBN 13 : 1451855575
Total Pages : 40 pages
Book Rating : 4.4/5 (518 download)
Download or read book The Role of Allocation in a Globalized Corporate Income Tax written by Mr.Jack M. Mintz and published by International Monetary Fund. This book was released on 1998-09-01 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments.
