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Tax Coordination In The European Community
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Book Synopsis Tax Coordination in the European Community by : Sijbren Cnossen
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.
Book Synopsis Horizontal Tax Coordination by : Michael Lang
Download or read book Horizontal Tax Coordination written by Michael Lang and published by IBFD. This book was released on 2012 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Book Synopsis Aspects of Tax Coordination in the European Community by : Michael Keen
Download or read book Aspects of Tax Coordination in the European Community written by Michael Keen and published by . This book was released on 1991 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu
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.
Book Synopsis Tax Competition and Tax Coordination when Countries Differ in Size by : S. M. Ravi Kanbur
Download or read book Tax Competition and Tax Coordination when Countries Differ in Size written by S. M. Ravi Kanbur and published by World Bank Publications. This book was released on 1991 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber
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).
Book Synopsis Special Issue: Tax Coordination in the European Union by : Lans Bovenberg
Download or read book Special Issue: Tax Coordination in the European Union written by Lans Bovenberg and published by . This book was released on 2003 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by : Mr.Vito Tanzi
Download or read book Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1998-08-01 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
Book Synopsis Corporate Tax Competition and Coordination in the European Union by : Gaëtan Nicodème
Download or read book Corporate Tax Competition and Coordination in the European Union written by Gaëtan Nicodème and published by . This book was released on 2006 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-bottom. The ambiguous results from economic tax theory and the institutional setting have constrained strong EU policy action in the area of tax competition. Yet, there are welfare gains to be expected from tax coordination. Following its 2001 Communication, the European Commission is currently working with Member States on the definition of a common consolidated corporate tax base for European Companies.
Book Synopsis The Dilemmas of Tax Coordination in the Enlarged European Union by : Jens Brøchner
Download or read book The Dilemmas of Tax Coordination in the Enlarged European Union written by Jens Brøchner and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a computable general equilibrium model. Our main findings are as follows: (i) Corporate tax coordination can yield modest aggregate welfare gains. The 2004 enlargement of the EU has increased the potential gains from tax harmonization, provided corporate tax rates and tax bases are harmonized at their unweighted averages. (ii) All scenarios for coordination leave some EU Member States as winners and others as losers. An agreement on tax coordination is therefore likely to require elaborate compensation mechanisms. (iii) The large and diverse country effects suggest that Enhanced Cooperation for a subset of the Member States may be the most likely route towards tax coordination. (iv) Identifying winners and losers from coordination for the purpose of a compensation mechanism may be problematic, since countries experiencing gains in GDP and welfare tend to lose tax revenues, and vice versa.
Book Synopsis International Tax Coordination by : Martin Zagler
Download or read book International Tax Coordination written by Martin Zagler and published by Routledge. This book was released on 2010-06-30 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.
Book Synopsis The European Union's Corporate Income Tax Policy by : Pernille Stordrange
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.
Book Synopsis Taxation in the European Community by : A. J. Easson
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.
Book Synopsis Dilemmas of Tax Coordination in the Enlarged European Union by :
Download or read book Dilemmas of Tax Coordination in the Enlarged European Union written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Coordination in the European Union by : Ary Lans Bovenberg
Download or read book Tax Coordination in the European Union written by Ary Lans Bovenberg and published by . This book was released on 2003 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Code of Conduct Against Harmful Tax Competition by : Claudio Maria Radaelli
Download or read book The Code of Conduct Against Harmful Tax Competition written by Claudio Maria Radaelli and published by . This book was released on 2002 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu
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.
