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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 : Günter Schindler
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (632 download)
Download or read book Tax Harmonization in Europe and U.S. Business written by Günter Schindler and published by . This book was released on 1968 with total page 32 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 : 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 : 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 : Ernesto Crivelli
Publisher : International Monetary Fund
ISBN 13 : 1513570765
Total Pages : 61 pages
Book Rating : 4.5/5 (135 download)
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.
Author : Arthur Dale
Publisher :
ISBN 13 :
Total Pages : 174 pages
Book Rating : 4.F/5 ( download)
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:
Author : Stephen Bond
Publisher :
ISBN 13 : 9781873357965
Total Pages : 79 pages
Book Rating : 4.3/5 (579 download)
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:
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 : 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 : Michael Lang
Publisher : Kluwer Law International
ISBN 13 : 9789041126658
Total Pages : 0 pages
Book Rating : 4.1/5 (266 download)
Download or read book The EU and Third Countries written by Michael Lang and published by Kluwer Law International. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.
Author : Joann Martens-Weiner
Publisher : Springer
ISBN 13 : 9781441939906
Total Pages : 0 pages
Book Rating : 4.9/5 (399 download)
Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer. This book was released on 2010-10-29 with total page 0 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.
Author : Firdaus Maldar
Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (959 download)
Download or read book Corporate Tax in the European Union written by Firdaus Maldar and published by . This book was released on 2004 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) was the largest single market in the world. The idea of harmonizing the corporate tax rate, to further the goal of a single market that provides similar conditions to companies across national borders, has been floated in the EU for sometime now but has not been acceptable to all the countries. As investment conditions within the EU become more homogeneous, individual countries like Ireland have used tax competition as a means of differentiating themselves and attracting foreign investment. The expansion of the EU on May 1 st 2004 has brought the issue back into the limelight. High tax member states like Germany have strongly argued for tax harmonization and a minimum corporate tax rate, while low tax member states like Ireland and the new EU members have opposed any such proposal.
Author : M. P. Devereux
Publisher :
ISBN 13 : 9780902992801
Total Pages : 100 pages
Book Rating : 4.9/5 (928 download)
Download or read book Corporate Tax Harmonisation and Economic Efficiency written by M. P. Devereux and published by . This book was released on 1989-01-01 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Pietro Boria
Publisher : Springer
ISBN 13 : 3319539191
Total Pages : 215 pages
Book Rating : 4.3/5 (195 download)
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Author :
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (95 download)
Download or read book Economic Integration and European Taxation of Corporate Income at Source : Some Lessons from the U.S. Experience written by and published by . This book was released on 1989 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussion of issues relating to European tax harmonization based on experience from US state corporate income tax, in particular the role of the source principle and transfer pricing. Contains bibliography. (from: "Beyond 1992: a European tax system. Proceedings of the 4th IFS conference Oxford 1989).
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)
Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
