Download or read book The EU and Third Countries written by Michael Lang and published by Kluwer Law International. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.

Download or read book Taxes in the European Economic Communities written by European Economic Community. Commission and published by . This book was released on 1967 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxes in the European Economic Community written by European Economic Community. Commission and published by . This book was released on 1965 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Value added Tax written by George N. Carlson and published by . This book was released on 1980 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.

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 Taxes in the European Economic Community written by European Economic Community. Commission and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.

Download or read book Effects of the European Economic and Monetary Union EMU on Taxation and Interest Spending of National Governments written by Mr.Francesco P. Mongelli and published by International Monetary Fund. This book was released on 1997-07-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the interest spending and taxation channels through which EMU could affect the public finances. It provides a framework for examining different views on a further narrowing of interest rate differentials. A model of Blanchard and Fischer is amended to analyze the two channels, and empirical evidence on the tax harmonization process is presented. The paper argues that “high-debt” and “high-tax” countries pursuing prudent fiscal policies could benefit the most from EMU: if monetary and widespread fiscal discipline are jointly established, interest rates could decline rapidly, while tax harmonization is likely to be gradual.

Download or read book Taxes in the EEC and Britain written by Douglas Dosser and published by . This book was released on 1968 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Trends in the European Union written by Eurostat and published by . This book was released on 2007 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation.

Download or read book The Search for Tax Principles in the European Economic Community written by Clara Katherine Sullivan and published by . This book was released on 1963 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study bringing together the major problems of taxation which must be examined when countries attempt to integrate economically, the difficulties of solving the problems, the ideas of different men and organizations in the past and at present for reaching solutions.

Download or read book European Series written by Political and Economic Planning (Think tank). and published by . This book was released on 1968 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book EU Freedoms and Taxation written by Frans Vanistendael and published by . This book was released on 2006 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Member States of the European Union have always insisted on their unrestricted national sovereignty. This book focuses on the crucial issue of the balance between the imperatives of the fundamental economic freedoms of the EC Treaty and the legitimate national interests of the Member States in protecting their national tax systems. The book, based on the proceedings of the annual conference of the European Association of Tax Law Professors (EATLP) held in Paris in June 2004, has been divided into the following four major subject areas: - the significance of the prohibitions of discrimination and restriction within the framework of the fully integrated market; - the lessons to be learned for taxation from the application of these prohibitions in areas other than taxation; - the basis and scope of the public interest justification advanced by the Member States for tax measures violating the fundamental freedoms; and the compatibility of the "national tax principles of the Member States" with a fully integrated market. Attention is also given to the adaptation of the tax systems of three major new Member States (the Czech Republic, Hungary and Poland) to the requirements of the "acquis communautaire". Finally, there is a special contribution on the effect of the prohibitions of discrimination and restriction in non-EU countries (Norway and Switzerland). This book presents a comprehensive study of the tax issues that play a decisive role in the making or breaking of the European Economic and Monetary Union.

Download or read book Taxation Trends in the European Union written by Bernan and published by . This book was released on 2008 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Value added Taxation in Europe written by Eric Schiff and published by . This book was released on 1973 with total page 72 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.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2014 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.