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Tax Harmonization And Financial Liberalization In Europe
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Book Synopsis Tax Harmonization and Financial Liberalization in Europe by : Georg Winckler
Download or read book Tax Harmonization and Financial Liberalization in Europe written by Georg Winckler and published by Springer. This book was released on 1992-04-30 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.
Book Synopsis Tax Harmonization and Financial Liberalization in Europe by : Georg Winckler
Download or read book Tax Harmonization and Financial Liberalization in Europe written by Georg Winckler and published by Palgrave Macmillan. This book was released on 1992-01-01 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxing Multinationals in Europe by : Ernesto Crivelli
Download or read book Taxing Multinationals in Europe written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2021-05-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Book Synopsis Welfare Effects of Value-Added Tax Harmonization in Europe by : Hans Fehr
Download or read book Welfare Effects of Value-Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Book Synopsis Tax Harmonization in Europe by : Arthur Dale
Download or read book Tax Harmonization in Europe written by Arthur Dale and published by . This book was released on 1963 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The EEC Reports on Tax Harmonization by : European Economic Community. Commission
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.
Book Synopsis Tax Harmonization in the European Common Market by : J. H. Christiaanse
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:
Book Synopsis Tax Systems and Tax Reforms in Europe by : Luigi Bernardi
Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Book Synopsis The Economic Consequences of Fiscal Harmonization in Europe by :
Download or read book The Economic Consequences of Fiscal Harmonization in Europe written by and published by . This book was released on 1990 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Text of a summary of a four-hundred page report commissioned by the French Senate for their Committee on Finance in May 1990.
Book Synopsis Tax Harmonization in Europe and U.S. Business by : Tax Foundation
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:
Book Synopsis Tax Harmonization in the Function of Promotion of the European Common Market by : Bedri Peci
Download or read book Tax Harmonization in the Function of Promotion of the European Common Market written by Bedri Peci and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the measures taken for European economic integration is tax harmonization. Final goal of tax harmonization has been and yet remains the economic efficiency and in particular the promotion of the common market. Tax harmonization in the EU member states is not new. Harmonization of indirect taxes, and in particular the harmonization of turnover tax, was present within the project of European integration since the outset so that a certain minimum of harmonization was created as the VAT Common System. Progress has also been achieved in the harmonisation of excise duty rates and excise structures. While progress has been achieved regarding indirect taxes, the harmonization of direct taxes did not evolved properly and the taxation of income and profits is still being applied in national states, despite many proposals seeking appropriate harmonization. The current European Community Law has no effect on the tax rates on corporate income applicable to European Union member States. In the area of corporate income tax the harmonization of some issues relating to tax treatment of dividend payments between companies and their status changes has been made. All Balkan countries aspire for EU membership by making the transposition of EU rules. These countries have managed to harmonize in a fairly large extent their tax systems with the acquis communautaire. Closer perspectives in these states are the harmonization of customs tax policies. Harmonization of tax legislations with EU requirements would take more time than the initial steps that have been taken for the liberalization of trade. Harmonization of legislation should be accompanied by a genuine reform of public administration in the Balkan countries, as implementation of legislation is much more complex task than its drafting. Kosovo as well as other Balkan countries constantly has reformed its system by reducing tax rates, redefined the tax base and making amendments and clarification of the interpretation of existing laws. Even though Kosovo has a simple legislation much more should be done in order to address the legal gaps, tax harmonization with the EU and the regulation of international tax relations. Administrative capacity to implement European standards and the law in the field of free movement of goods is still inadequate. Considerable efforts should be made further in this regard.
Book Synopsis Tax Harmonization and Tax Competition in Europe by : Hans-Werner Sinn
Download or read book Tax Harmonization and Tax Competition in Europe written by Hans-Werner Sinn and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help. The second part shows that, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper concludes with a verdict on tax competition arguing that free migration renders a policy of income redistribution, which is interpreted as insurance against the risk of lifetime careers, impossible.
Author :Commission of the European Communities. Directorate General of Information Publisher : ISBN 13 : Total Pages :8 pages Book Rating :4.3/5 (129 download)
Book Synopsis Tax Harmonization in the Community by : Commission of the European Communities. Directorate General of Information
Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate General of Information and published by . This book was released on 1981 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax and EC Harmonization by : A. Lier
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 :José Manuel Almudí Cid Publisher :Eucotax Series on European Tax ISBN 13 :9789403501543 Total Pages :656 pages Book Rating :4.5/5 (15 download)
Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Eucotax Series on European Tax. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: About this book: Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. 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 book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems. What's in this book: With contributions from both prominent tax academics and Spanish delegates to the European meetings where the EU tax 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; the 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 the Member States and between the 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. How this will help you: 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. The internal and purposive view of the rules will help readers interpret and match the resulting rules and the directives' preliminary approaches.
Book Synopsis Corporate Tax Harmonisation in Europe by : Stephen Bond
Download or read book Corporate Tax Harmonisation in Europe written by Stephen Bond and published by . This book was released on 2000 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Harmonization in the European Community by : George Kopits
Download or read book Tax Harmonization in the European Community written by George Kopits and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
