The Taxation of Companies in Europe

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Publisher :
ISBN 13 :
Total Pages : 790 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Taxation of Companies in Europe by : International Bureau of Fiscal Documentation

Download or read book The Taxation of Companies in Europe written by International Bureau of Fiscal Documentation and published by . This book was released on 1998 with total page 790 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Companies in Europe

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Publisher :
ISBN 13 : 9789076078106
Total Pages : 0 pages
Book Rating : 4.0/5 (781 download)

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Book Synopsis The Taxation of Companies in Europe by :

Download or read book The Taxation of Companies in Europe written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information guide to the various aspects of all taxes encountered at the different stages in the life of a company. Included are the organizational aspects of the formation of companies, taxation of the formation of capital, taxation of company mergers, corporate tax aspects, other taxes such as value added tax, net worth tax and miscellaneous taxes, such as local, property and land taxes, and stamp duties. Each chapter follows the same common outline to facilitate direct comparison. Text of E.E.C. Directives and bibliography are appended.

European Union Corporate Tax Law

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Publisher : Cambridge University Press
ISBN 13 : 1107354986
Total Pages : 413 pages
Book Rating : 4.1/5 (73 download)

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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.

Double Taxation Within the European Union

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Publisher :
ISBN 13 : 9789041135254
Total Pages : 0 pages
Book Rating : 4.1/5 (352 download)

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Book Synopsis Double Taxation Within the European Union by : Alexander Rust

Download or read book Double Taxation Within the European Union written by Alexander Rust and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.

The Taxation of Companies in Europe

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (882 download)

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Book Synopsis The Taxation of Companies in Europe by :

Download or read book The Taxation of Companies in Europe written by and published by . This book was released on 1972 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxes under Pressure

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Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

The Taxation of Companies in Europe

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (634 download)

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Book Synopsis The Taxation of Companies in Europe by :

Download or read book The Taxation of Companies in Europe written by and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Multinationals in Europe

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Publisher : International Monetary Fund
ISBN 13 : 1513570765
Total Pages : 61 pages
Book Rating : 4.5/5 (135 download)

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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.

Corporate Tax Policy and Incorporation in the EU

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Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Corporate Tax Policy and Incorporation in the EU by : Ruud A. de Mooij

Download or read book Corporate Tax Policy and Incorporation in the EU written by Ruud A. de Mooij and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Systems and Tax Reforms in Europe

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Publisher : Routledge
ISBN 13 : 1134352778
Total Pages : 336 pages
Book Rating : 4.1/5 (343 download)

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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.

Taxation of Foreign Business Income Within the European Internal Market

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Publisher : IBFD
ISBN 13 : 9087221134
Total Pages : 415 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Taxation of Foreign Business Income Within the European Internal Market by : Jérôme Monsenego

Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.

The Effective Tax Burden of Companies in European Regions

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Publisher : Springer Science & Business Media
ISBN 13 : 3790816167
Total Pages : 256 pages
Book Rating : 4.7/5 (98 download)

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Book Synopsis The Effective Tax Burden of Companies in European Regions by : Lothar Lammersen

Download or read book The Effective Tax Burden of Companies in European Regions written by Lothar Lammersen and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.

EU Corporate Law and EU Company Tax Law

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Publisher : Edward Elgar Publishing
ISBN 13 : 9781847205308
Total Pages : 292 pages
Book Rating : 4.2/5 (53 download)

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Book Synopsis EU Corporate Law and EU Company Tax Law by : Luca Cerioni

Download or read book EU Corporate Law and EU Company Tax Law written by Luca Cerioni and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.

The Politics of Corporate Taxation in the European Union

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Publisher : Psychology Press
ISBN 13 : 0415149991
Total Pages : 270 pages
Book Rating : 4.4/5 (151 download)

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Book Synopsis The Politics of Corporate Taxation in the European Union by : Claudio Maria Radaelli

Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Maria Radaelli and published by Psychology Press. This book was released on 1997 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's corporate taxation policy in the context of the political debate between retaining tax sovereignty and avoiding unbridled tax competition and international double taxation through means of a centralized tax policy. Particular reference to the experiences of Italy and the United Kingdom. Concludes with a discussion of fiscal federalism.

Company Tax Reform in the European Union

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Publisher : Springer Science & Business Media
ISBN 13 : 0387294872
Total Pages : 127 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Company Tax Reform in the European Union by : Joann Martens-Weiner

Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 127 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.

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041127941
Total Pages : 526 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Planning with Holding Companies - Repatriation of US Profits from Europe by : Rolf Eicke

Download or read book Tax Planning with Holding Companies - Repatriation of US Profits from Europe written by Rolf Eicke and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Taxation of Companies in Europe

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (659 download)

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Book Synopsis Taxation of Companies in Europe by :

Download or read book Taxation of Companies in Europe written by and published by . This book was released on 1972 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: