Tax Policy and Investment in the European Community

Tax Policy and Investment in the European Community PDF Author: Commission of the European Communities
Publisher:
ISBN:
Category : Cigarettes
Languages : en
Pages : 0

Get Book Here

Book Description

Tax Policy and Investment in the European Community

Tax Policy and Investment in the European Community PDF Author: Commission of the European Communities
Publisher:
ISBN:
Category : Cigarettes
Languages : en
Pages : 0

Get Book Here

Book Description


Tax Policy and Investment in the European Community

Tax Policy and Investment in the European Community PDF Author: Comunidad Económica Europea. Comisión
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description


Studies. Tax Policy and Investment in the European Community

Studies. Tax Policy and Investment in the European Community PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description


Tax Policy and Investment in the European Community

Tax Policy and Investment in the European Community PDF Author: Erasmus Universiteit Rotterdam. Institute for Fiscal Studies
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

Get Book Here

Book Description


Tax Systems and Tax Reforms in New EU Member States

Tax Systems and Tax Reforms in New EU Member States PDF Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134270739
Category : Business & Economics
Languages : en
Pages : 227

Get Book Here

Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Tax Policy and Investment in the European Community

Tax Policy and Investment in the European Community PDF Author: Erasmus Universiteit Rotterdam. Fiscaal-Economisch Instituut
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 0

Get Book Here

Book Description


Research Handbook on European Union Taxation Law

Research Handbook on European Union Taxation Law PDF Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 672

Get Book Here

Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

National Tax Policy in Europe

National Tax Policy in Europe PDF Author: Krister Andersson
Publisher: Springer Science & Business Media
ISBN: 3540707115
Category : Business & Economics
Languages : en
Pages : 264

Get Book Here

Book Description
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.

Taxation of Investment Funds in the European Union

Taxation of Investment Funds in the European Union PDF Author: Tomi Viitala
Publisher: IBFD
ISBN: 9076078750
Category : Capital gains tax
Languages : en
Pages : 427

Get Book Here

Book Description
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.

EU Tax Law and Policy in the 21st Century

EU Tax Law and Policy in the 21st Century PDF Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440

Get Book Here

Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.