Download or read book Harmful Tax Competition in the European Union written by Ben J. Kiekebeld and published by Kluwer Law International. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how the harmful tax competition is taken on in the European Union and especially what the relation is between the political achievements like the Code of Conduct and the counter measures of the individual Member States on the one hand and EU law on the other. It deals with the following questions: What is harmful tax competitition within the EU? What is the position of harmful tax competition in EU law? What are the possible measures to combat harmful tax competition and what is the relation to EU law?
Download or read book The Code of Conduct Against Harmful Tax Competition written by Claudio Maria Radaelli and published by . This book was released on 2002 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book The Regulation of Tax Competition written by Chukwudumogu, Chidozie G. and published by Edward Elgar Publishing. This book was released on 2021-12-10 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Download or read book Inside the EU Code of Conduct Group written by Martijn Nouwen and published by . This book was released on 2020 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Union written by H. M. A. L. Hamaekers and published by . This book was released on 2000 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition written by Christina Gruber and published by diplom.de. This book was released on 2003-07-29 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term advance ruling will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax competition, as well as under the state aid provisions of the EC Treaty. It is structured as follows: In the first part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax competition as well as the state aid provisions are described and the discussion, as to whether provisions against harmful tax competition are necessary at all, is outlined briefly. Then, international rulings practice is explained. Finally and essentially, Austrian rulings provisions are described in detail and assessed according to the criteria to identify harmful tax practices described in the provisions against harmful tax competition. This diploma thesis was written in the course of the EUCOTAX-program 2001/2002. EUCOTAX is a scientific cooperation between several European universities (i.e. European Universities Cooperating on Taxes). The intention of this program is to provide students and young academics with the experience of participating in an international tax conference. During their time of preparation, they are supported by senior experts. In the year 2002, the general topic was Tax Competition . This topic was split up into six sub-topics which were to be discussed in groups during this year's conference. These sub-topics were State aid , OECD report on harmful tax competition , Code of conduct of business taxation , Holding companies/exempt entities , CFC legislation , and Advance rulings . The conference was held from 4 April to 12 April 2002 in Tilburg, Netherlands. Inhaltsverzeichnis:Table of Contents: Table of contents2 Dedication5 1.Preface6 2.Eu and OECD PRovisions against harmful tax competition8 2.1Are measures to curb harmful tax competition necessary?8 2.1.1Definition of harmful tax competition8 2.1.2Arguments in favor of the adoption of measures against harmful tax [...]
Download or read book Tackling Harmful Tax Competition written by and published by . This book was released on 2000 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Regulation of Tax Competition written by Chidozie G. Chukwudumogu and published by Edward Elgar Publishing. This book was released on 2021-12-28 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context. Providing a history of the OECD's work on tax competition to date, Chidozie George Chukwudumogu argues against conventional efforts to merely restrict international tax competition, putting forward a wide regulatory approach that is more appropriate and considerate of the inequality of the states involved. The author further explains and simplifies complex terms and principles of international tax policy, demystifies common assumptions about tax competition, and identifies commonalities beyond the often polarizing debates on the topic. The Regulation of Tax Competition will be a crucial resource for academics, researchers and students with an interest in international tax law and policy. Policymakers in both international organisations such as the OECD and EU and in national governments will also benefit from awareness of the arguments explored in this book.
Download or read book European Union Tackling harmful tax competition written by and published by . This book was released on 2000 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Competition and EU Law written by Carlo Pinto and published by Springer. This book was released on 2003-05-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S. experience and what the EU can learn from it; methodologies to study tax competition; economic evidence of tax competition in Europe; Member States' 'benchmark' tax systems; internal market distortion provisions of the EC Treaty (Articles 96 and 97); relevant EMU provisions; applicability of state aid provisions (EC Treaty Article 87) to direct tax measures; the EU 'Code of Conduct' Group; OECD countermeasures against harmful tax competition; and, CFC legislation. In the course of his presentation the author analyses various tax regimes and court cases from most EU Member States, outlining the issues and clarifications each brings to the central questions. His final proposal clearly demonstrates that the beneficial effects of tax competition ' decrease in direct tax burden, improved efficiency in public administration, enhancement of employment and development ' need not be fraught with the risk of fiscal degradation. This is a major milestone in the success of the projected harmonisation of taxation in the European Union.
Download or read book Fiscal State Aid Law and Harmful Tax Competition in the European Union written by Dimitrios Kyriazis and published by Oxford University Press. This book was released on 2023-08-22 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
Download or read book Harmful Tax Competition in the East African Community written by and published by . This book was released on 2022 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Harmful Tax Competition in the East African Community written by Pie Habimana and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ensuring Fair Taxation 20 Years of the EU s Code of Conduct Group written by T. O'Shea and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years.
Download or read book Harmful Tax Competition in the EU with Reference to Croatia written by Saša Drezgić and published by . This book was released on 2013 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account the EU regulations in relation to state aids. Considering a number of problems in the implementation of the Code, and the numerous criticisms with regard to the validity of the combat against harmful tax competition - it is difficult to give a final answer about its success. Croatian tax system, and the corporation tax in particular, are analysed in the light of the aforementioned problems. The advantages of the equal treatment of domestic and foreign investors, as well as the certain elements of state aids in tax benefits, are pointed out.
Download or read book Policy Narratives in the European Union written by Claudio Maria Radaelli and published by . This book was released on 1998 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
