Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Jacobus Johannes Maria Jansen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Download or read book Conflict and Change in EU Budgetary Politics written by Johannes Lindner and published by Psychology Press. This book was released on 2006 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a strong historical framework, this volume provides a rational institutional analysis of European Union decision-making, paying particular attention to conflict within EU budgetary politics.
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by . This book was released on 2012-07-11 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Europe Entrapped written by Claus Offe and published by John Wiley & Sons. This book was released on 2015-01-30 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today Europe finds itself in a crisis that casts a dark shadow over an entire generation. The seriousness of the crisis stems from one core political contradiction at the heart of the European project: namely, that what urgently needs to be done is also extremely unpopular and therefore virtually impossible to do democratically. What must be done - and almost everyone agrees in principle on the measures that would be needed to deal with the financial crisis - cannot be sold to the voting public of the core member states, which so far have been less affected by the crisis than those on the periphery, nor can the conditions that core members try to impose be easily sold to voters in the deficit countries. The European Union is therefore becoming increasingly disunited, with deepening divides between the German-dominated ‘core’ and the southern ‘periphery’, between the winners and the losers of the common currency, between the advocates of greater integration and the anti-Europeans, between the technocrats and the populists. Europe finds itself trapped by the deepening divisions that are opening up across the Continent, obstructing its ability to deal with a crisis that has already caused massive social suffering in the countries of the European periphery and is threatening to derail the very project of the European Union. In this short book, Claus Offe brings into sharp focus the central political problem that lies at the heart of the EU and shackles its ability to deal with the most serious crisis of its short history.
Download or read book Public Investment and the EU Fiscal Framework written by Alessandro Turrini and published by . This book was released on 2004 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Avoidance Revisited in the EU BEPS Context written by Ana Paula Dourado and published by . This book was released on 2017 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the BEPS initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among the BEPS initiatives. National reports examine the response to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP Congress, held in Munich.
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.
Download or read book Fiscal Federalism in the European Union written by and published by . This book was released on 2012 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reform Options for the EU Own Resources System written by Friedrich Heinemann and published by Physica. This book was released on 2008-08-05 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.
Download or read book Ruling Europe written by Martin Heipertz and published by Cambridge University Press. This book was released on 2011-02-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Stability and Growth Pact (SGP) is central to Economic and Monetary Union (EMU) in Europe. Initiated by Germany in 1995 and adopted in 1997, it regulates the fiscal policies of European Union Member States. Following numerous violations of its deficit reference value, the Pact's Excessive Deficit Procedure was suspended in 2003. The decision to suspend was brought before the European Court of Justice in 2004 and the SGP then underwent painstaking reform in 2005. After a period of economic prosperity and falling budgetary deficits, the global economic crisis is putting the system under renewed stress. Ruling Europe presents the first comprehensive analysis of the political history of the SGP as the cornerstone of EMU. It examines the SGP through different theoretical lenses, offering a fascinating study of European integration and institutional design. One cannot understand the euro without first understanding the SGP.
Download or read book The External Tax Strategy of the EU in a Post BEPS Environment written by Adolfo J. Martín Jiménez and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Fiscal Policy Coordination in Hard Times written by Charlotte Rommerskirchen and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: What happens to European Union (EU) fiscal policy coordination in hard times? Recent accounts of the EU have portrayed the union as plagued by an austerity regime and rampant moral hazard. Charlotte Rommerskirchen provides an alternative account of economic cooperation in Europe during the Great Recession and the European Debt Crisis. Drawing on Mancur Olson's theory of collective action, this volume combines evidence from statistical analysis and extensive interviews with key players. This book reaches an unexpected conclusion regarding the state of collective action in times of crises: Free riding was not rife. Despite heated accusations, member states crisis policies matched their fiscal room for manoeuvre. The real collective action failure is instead diagnosed in the inability to sanction free riders at the EU level and empowering erratic bond markets to discipline governments.
Download or read book Lobbymakt i EU written by Olle Nygårds and published by Triginta AB. This book was released on 2013-09-20 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lobbyisterna har tagit över Bryssel. Och lobbyaktiviteterna har de senaste åren eskalerat. Politikerna har förlorat makten till särintressen som formar politiken genom tankesmedjor, lobbyorganisationer och mäktiga intresseföreningar. Ungefär 80 procent av de lagar som påverkar Sverige kommer från EU. Men vilka är krafterna som i bakgrunden rycker i beslutsfattarnas trådar? Författarna lyfter på locket till Bryssels dolda makthavare: Lobbyisterna. Skildringar ges från olika miljöer där frön till EU-lagar diskret strös ut i välplanerade strategiska kampanjer. Vi får besöka ”oberoende” seminarier hos tankesmedjor och bevittna arbetsmöten i EU-parlamentet dit lobbyister får tillträde trots politikers missnöje. Samtidigt står det klart att svenska företag förlorar stora pengar på att de ännu inte förstått hur inflytelserikt Bryssel är. Nuvarande och tidigare EU-kommissionärerna Cecilia Malmström och Anita Gradin intervjuas. Det gör också EU-parlamentarikerna Carl Schlyter, Christofer Fjellner, Gunnar Hökmark och Marita Ulvskog. Författarna har även träffat den svenska makteliten i form av Erik Belfrage – svensk industriman och rådgivare till familjen Wallenberg och med aktiv roll i Bryssels tankesmedjor: ”… Det är ett bra sätt att få tillträde till kommissionen och kommissionärerna, och det gäller för övrigt också att det underlättar i kontakterna med EU-parlamentet och Europeiska rådet.” Tankesmedjan Ecipes vd och grundare Fredrik Erixon, utsedd till en av Bryssels 30 mest inflytelserika av Financial Times, hymlar inte med hur det ser ut: ”… Vi får ofta erbjudanden från både stater och företag om att göra studier mot betalning där de på förhand säger vad de vill ha ut av den.” Karl Isaksson, chef för lobbygiganten Kreab Gavin Andersons Brysselkontor: ”På samma sätt som alla har rätt till en advokat, på samma sätt tycker jag att alla har rätt till en lobbyist. ”Det finns exempel på regelutformningar där det ges ekonomiska incitament för att exempelvis bilar eller andra fordon inte ska vara äldre än ett visst antal år. En sådan lag, vilken vid första anblicken ser ut att handla om säkerhet eller miljö, kan mycket väl vara initierad från bilindustrin i syfte att sälja fler bilar.” Om författarna. Olle Nygårds är journalist specialiserad på näringslivsfrågor och med fil. kand i nationalekonomi. Han har tidigare arbetat som underrättelseanalytiker och även arbetat med korruptionsfrågor. Födelseår är 1969. Minal Parekh Nygårds är egenföretagare och javaprogrammerare. Födelseår är 1971. ”Vi är positiva till företagande men tveksamma till all sammanblandning av politik och näringsliv som sker utan insyn.” Boken är skriven under åren 2012 och 2013 och till stor del från Frankrike och Belgien.
Download or read book Policy Styles in Western Europe Routledge Revivals written by Jeremy Richardson and published by Routledge. This book was released on 2013-04-17 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1982, Policy Styles in Western Europe considers the growth of the modern state in the 1980s and examines the implications of this for the making and implementation of public policy decisions. It argues that the business of government was simply easier in the 1970s and that the growth of the modern state has meant an expansion of public policies, with the state widening in areas of societal activity. This book looks at the similarities and differences that exist among the countries of Western Europe. Whilst it is increasingly clear that most policy problems arise from areas of concern common to all Western democracies, for example, unemployment, inflation and crime, this book focuses on whether or not individual countries exhibit characteristic policy styles in response to them. In this volume, the country-studies consider the main characteristics of the individual policy processes in relation to a simple typology of political styles. Each author considers a series of central questions: the relationship between the government and other actors in the policy process; the degree to which policy-making has become sectorised and segmented; and the broad approach to problem solving in terms of anticipatory or reactive styles.
Download or read book Tax Reforms in EU Member States 2012 written by European Commission. Directorate-General for Economic and Financial Affairs and published by . This book was released on 2012 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Download or read book Towards Gendering Institutionalism written by Heather MacRae and published by Rowman & Littlefield. This book was released on 2017-07-03 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender has traditionally proven to be a ‘blind spot’ for new institutionalists. This book bring gender to the fore as a critical aspect of institutions and opens up new avenues to interrogate the dynamics of power and change. Casting its empirical lens on the EU, where institutional efforts to realize gender equality are quite pronounced, the book interrogates attempts to bring about more ‘gender just’ polities – supranationally, nationally, and more locally. The book takes a ‘best case’ scenario – with explicit transformative aims to the social (gendered) order – in order to illuminate how institutions and their gendering, help and hinder institutional change. In doing so, it aims to: 1) consolidate and expand the theoretical ‘toolkit’ in terms of synergies between feminism and new institutionalism’s various strands; and 2) bring it to bear on the trajectory of Europe’s gender equality agenda towards better understanding the institutional and institutionalized challenges to redressing gender inequalities.
