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 Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Value added Tax in the European Economic Community written by United States. General Accounting Office and published by . This book was released on 1980 with total page 40 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 A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Springer Science & Business Media. This book was released on 2009-04-16 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
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 Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
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 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 The Value Added Tax in the European Economic Community written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Value-Added Tax in the European Economic Community
Download or read book Taxes in the European Economic Community written by and published by . This book was released on 1965 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Download or read book Tax Revenues in the European Union written by Giuseppe Carone and published by . This book was released on 2007 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Download or read book The EEC Reports on Tax Harmonization written by European Economic Community. Commission and published by . This book was released on 1963 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Policy in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by Luxembourg : European Commission. This book was released on 2000 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has a single market and single currency but needs a tax policy. What will this involve ?.
