The EEC Reports on Tax Harmonization PDF Download
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Author: European Economic Community. Commission
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 216
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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.
Author: European Economic Community. Commission
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 216
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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.
Author: Douglas Dosser
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 56
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Book Description
Author: Adolfo Martin Jimenez
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
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: European Economic Community. Commission. Fiscal and Financial Committee
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :
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Book Description
Author: D. Pîrvu
Publisher: Springer
ISBN: 1137000910
Category : Business & Economics
Languages : en
Pages : 250
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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.
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.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 203
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Book Description
Author: Hans Fehr
Publisher: Springer Science & Business Media
ISBN: 3642794939
Category : Business & Economics
Languages : en
Pages : 242
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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.
Author: J. H. Christiaanse
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 48
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Book Description
Author: Commission of the European Communities
Publisher:
ISBN:
Category : Taxation
Languages : de
Pages : 406
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Book Description
