Download or read book Who Benefits from Tax Competition in the European Union written by Leon J. H. Bettendorf and published by . This book was released on 2006 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Benefits of Tax Competition written by Richard Teather and published by . This book was released on 2005 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.
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 Tax Competition in the European Union written by Ben Patterson and published by . This book was released on 1998 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Comparison of the Polish Tax System with the Tax Systems in the EU Countries written by Beata Heimann and published by Lit Verlag. This book was released on 2005 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The experience of the last decades has shown that the tax competition, which has been engaging a great number of countries of the European Union and countries of Central and Eastern Europe, has increased significantly. In this book the author takes an in-depth look at the Polish tax system, and analyses alternative tax measures to improve the international location competitiveness of Poland and the smooth integration into the European Union. This book investigates the link between taxation and the country's international location competitiveness.
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 The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Download or read book Tax Competition and Tax Co operation in the EU written by Katharina Holzinger and published by . This book was released on 2003 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Tax Policy in Europe written by Krister Andersson and published by Springer Science & Business Media. This book was released on 2007-09-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
Download or read book Tax competition in an expanding European Union written by Ronald B. Davies and published by . This book was released on 2009 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Competition in the European Union written by Tobias Broer and published by . This book was released on 2001 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Special Tax Zones and EU Law written by Claudio Cipollini and published by Kluwer Law International B.V.. This book was released on 2019-12-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Download or read book Corporate Tax Competition in the European Union written by Alexander F. Borst and published by . This book was released on 2004 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Competitiveness Versus Harmful Tax Competition in the European Union written by Patricia Lampreave and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the consequences of globalization is the increased openness of economies and the interdependence of States. We have to consider that each national tax system is now unavoidably conditioned by the rest of tax sovereignties, especially when another State offers tax benefits in order to attract the location of mobile factors into its territory. In this context, Tax competition between States is inevitable. The existence of a harmful tax competition and a fair competition is acknowledged; however, the border between both is not easily identifiable. In this article we analyze the evolution on direct taxation harmonization within the EU framework, as we consider that the harmful tax competition is a consequence of the lack of harmonization. We also mention the notion of harmful tax competition vs. fair competition, and the measures that can be adopted to tackle the consequences of a harmful tax competition. We suggest as a possible solution the adoption of a legally binding Directive. Furthermore, we analyze different regimes (holding company regime, financial services to third parties and Intra group financing activities within the EU) considered as harmful by the EU Code of Conduct and the amendments introduced to these regimes in a way that the States that offer this regime could meet the EU regulation without losing their tax competitiveness. We will conclude with a recommendation regarding the future of European integration, as we argue for a better tax coordination between Member States and the EU Institutions.
Download or read book Corporate Tax Policy and Incorporation in the EU written by Ruud A. de Mooij and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Competition in the European Union written by Vivek Harsha Dehejia and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International tax competition written by and published by . This book was released on 1998 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
