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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.

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:

Corporate Income Tax Harmonization in the European Union

2012-08-13 Business & Economics
Download Corporate Income Tax Harmonization in the European Union PDF Online Free

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

GET EBOOK


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 Politics of Corporate Taxation in the European Union

2013-01-11 Business & Economics
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Release : 2013-01-11
Genre : Business & Economics
Kind : eBook
Book Rating : 312/5 ( reviews)

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Book Synopsis The Politics of Corporate Taxation in the European Union by : Claudio Radaelli

Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli. This book was released on 2013-01-11. 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?

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.

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