Author: Georg Winckler
Publisher: Springer
ISBN: 1349220086
Category : Business & Economics
Languages : en
Pages : 323
Book Description
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.
Tax Harmonization and Financial Liberalization in Europe
Tax Harmonization and Financial Liberalization in Europe
Author: Georg Winckler
Publisher: Palgrave Macmillan
ISBN: 9780312075163
Category : Business & Economics
Languages : en
Pages : 312
Book Description
Publisher: Palgrave Macmillan
ISBN: 9780312075163
Category : Business & Economics
Languages : en
Pages : 312
Book Description
Taxing Multinationals in Europe
Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513570765
Category : Business & Economics
Languages : en
Pages : 61
Book Description
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.
Publisher: International Monetary Fund
ISBN: 1513570765
Category : Business & Economics
Languages : en
Pages : 61
Book Description
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.
Welfare Effects of Value-Added Tax Harmonization in Europe
Author: Hans Fehr
Publisher: Springer Science & Business Media
ISBN: 3642794939
Category : Business & Economics
Languages : en
Pages : 242
Book Description
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.
Publisher: Springer Science & Business Media
ISBN: 3642794939
Category : Business & Economics
Languages : en
Pages : 242
Book Description
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.
Tax Harmonization in Europe
Author: Arthur Dale
Publisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 174
Book Description
Publisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 174
Book Description
The EEC Reports on Tax Harmonization
Author: European Economic Community. Commission
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 216
Book Description
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.
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 216
Book Description
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.
Tax Systems and Tax Reforms in Europe
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134352778
Category : Finance, Public
Languages : en
Pages : 336
Book Description
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.
Publisher: Routledge
ISBN: 1134352778
Category : Finance, Public
Languages : en
Pages : 336
Book Description
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.
Tax Harmonization in the European Common Market
Author: J. H. Christiaanse
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 48
Book Description
Tax Systems and Tax Reforms in New EU Member States
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134270739
Category : Business & Economics
Languages : en
Pages : 227
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.
Publisher: Routledge
ISBN: 1134270739
Category : Business & Economics
Languages : en
Pages : 227
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.
Fiscalité en Europe
Author: European Tax Consultants Congress Staff
Publisher: Springer Science & Business Media
ISBN: 9401714827
Category : Business & Economics
Languages : en
Pages : 243
Book Description
Publisher: Springer Science & Business Media
ISBN: 9401714827
Category : Business & Economics
Languages : en
Pages : 243
Book Description