Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate-General XXI, Customs Union and Indirect Taxation and published by . This book was released on 1991 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate General of Information and published by . This book was released on 1984 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate General of Information and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Commodity Tax Harmonization in the European Community written by Andreas Haufler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.

Download or read book Tax Harmonization in the European Community written by European Community Information Service and published by . This book was released on 1968 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Towards Corporate Tax Harmonization in the European Community An Institutional and Procedural Analysis written by Adolfo Martin Jimenez and published by Springer. This book was released on 1999-02-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Tax Harmonization in the Community written by Commission of the European Communities and published by . This book was released on 1983 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community written by Union européenne. Direction générale Information, communication, culture, audiovisuel and published by . This book was released on 1981 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community Measures Adopted and Proposed Document XXI written by and published by . This book was released on 1995 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the European Community written by and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate-General XXI, Customs Union and Indirect Taxation and published by . This book was released on 1989 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book European Community Tax Harmonization and the Implications for U S Tax Policy written by Tracy Kaye and published by . This book was released on 1995 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the Community Measures Adopted and Proposed Revision of the Document XXI 1278 written by and published by . This book was released on 1991 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Harmonization in the European Community written by George Kopits and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Examination of the Tax Harmonization in the European Community in Comparison with the State Tax Structure in the United States written by Peter R. Vanhecke and published by . This book was released on 1992 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Regional Integration and Commodity Tax Harmonization written by Valeria De Bonis and published by World Bank Publications. This book was released on 1997 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.