Corporate Income Tax Harmonization in the European Union

Corporate Income Tax Harmonization in the European Union PDF Author: D. Pîrvu
Publisher: Springer
ISBN: 1137000910
Category : Business & Economics
Languages : en
Pages : 386

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Book Description
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.

Corporate Income Tax Harmonization in the European Union

Corporate Income Tax Harmonization in the European Union PDF Author: D. Pîrvu
Publisher: Springer
ISBN: 1137000910
Category : Business & Economics
Languages : en
Pages : 386

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Book Description
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.

Tax Co-ordination in the European Union

Tax Co-ordination in the European Union PDF Author: Ben Patterson
Publisher: Virago Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 120

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Book Description
This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.

Tax Co-ordination in the EU

Tax Co-ordination in the EU PDF Author: Ben Patterson
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 94

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Book Description


International Tax Coordination

International Tax Coordination PDF Author: Martin Zagler
Publisher: Routledge
ISBN: 1136952462
Category : Business & Economics
Languages : en
Pages : 221

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Book Description
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.

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union PDF Author: Mario Mansour
Publisher: International Monetary Fund
ISBN: 1484338774
Category : Business & Economics
Languages : en
Pages : 41

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Book Description
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.

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 : 663

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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.

The Coordination of the European Union

The Coordination of the European Union PDF Author: Andrew Jordan
Publisher: Oxford University Press
ISBN: 019954848X
Category : Language Arts & Disciplines
Languages : en
Pages : 332

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Book Description
Having realized that its traditional mode of coordinating--essentially issuing regulation--no longer commands sufficient political support, the European Union (EU) has turned to what are increasingly referred to as 'new' modes of governance, which rely upon different actors working together in relatively non-hierarchical networks. This book provides the first extended account of how effective they are at addressing 'wicked' policy problems which simultaneously demand greater levels of horizontal and vertical coordination. Taking, as an example, the thirty year struggle to integrate environmental thinking into all areas and levels of EU policy making, it offers a stark reminder that networked governance is not and is unlikely ever to be a panacea. In doing so, it strips away some of the rhetorical claims made about the novelty and appeal of 'new' modes, to reveal a much more sober and realistic appraisal of their coordinating potential.

European Tax Integration

European Tax Integration PDF Author: Pasquale Pistone
Publisher:
ISBN: 9789087224745
Category : Taxation
Languages : en
Pages : 710

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Book Description
This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.

Reform and Harmonization of Company Tax Systems in the European Union

Reform and Harmonization of Company Tax Systems in the European Union PDF Author: Sijbren Cnossen
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 68

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Book Description
This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.

Horizontal Tax Coordination

Horizontal Tax Coordination PDF Author: Michael Lang
Publisher: IBFD
ISBN: 908722155X
Category : Double taxation
Languages : en
Pages : 375

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Book Description
"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.