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Corporate Income Tax Harmonization in the European Union

2012-08-13 Business & Economics
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Release : 2012-08-13
Genre : Business & Economics
Kind : eBook
Book Rating : 910/5 ( reviews)

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Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu

Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu. This book was released on 2012-08-13. 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.

The European Union's Corporate Income Tax Policy

2012-05-29 Political Science
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Release : 2012-05-29
Genre : Political Science
Kind : eBook
Book Rating : 106/5 ( reviews)

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Book Synopsis The European Union's Corporate Income Tax Policy by : Pernille Stordrange

Download or read book The European Union's Corporate Income Tax Policy written by Pernille Stordrange. This book was released on 2012-05-29. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.

Corporate Tax Harmonisation in Europe

2000 Capital levy
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Release : 2000
Genre : Capital levy
Kind : eBook
Book Rating : 965/5 ( reviews)

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Book Synopsis Corporate Tax Harmonisation in Europe by : Stephen Bond

Download or read book Corporate Tax Harmonisation in Europe written by Stephen Bond. This book was released on 2000. Available in PDF, EPUB and Kindle. Book excerpt:

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

1998-08-01 Business & Economics
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Release : 1998-08-01
Genre : Business & Economics
Kind : eBook
Book Rating : 016/5 ( reviews)

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Book Synopsis Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by : Mr.Vito Tanzi

Download or read book Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union written by Mr.Vito Tanzi. This book was released on 1998-08-01. Available in PDF, EPUB and Kindle. Book excerpt: With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.

Combating Tax Avoidance in the EU

2018-12-20 Law
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Release : 2018-12-20
Genre : Law
Kind : eBook
Book Rating : 421/5 ( reviews)

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Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid. This book was released on 2018-12-20. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

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