Tax Co-ordination in the European Union

Tax Co-ordination in the European Union
Author: Ben Patterson
Publisher: Virago Press
Total Pages: 120
Release: 2001
Genre: Business & Economics
ISBN:

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This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.

Tax Coordination in the European Community

Tax Coordination in the European Community
Author: Sijbren Cnossen
Publisher: Springer Science & Business Media
Total Pages: 370
Release: 2013-06-29
Genre: Business & Economics
ISBN: 940173206X

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The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

Towards Tax Co-ordination in the European Union

Towards Tax Co-ordination in the European Union
Author: Commission of the European Communities
Publisher:
Total Pages: 14
Release: 1997
Genre: Tax administration and procedure
ISBN: 9789278256388

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Com (97) 495 Final, Brussels, 01.10.1997

Tax Co-ordination in the EU

Tax Co-ordination in the EU
Author: Ben Patterson
Publisher:
Total Pages: 94
Release: 2002
Genre: Taxation
ISBN:

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COM(97) 495 Final

COM(97) 495 Final
Author: European Commission
Publisher:
Total Pages:
Release: 19??
Genre:
ISBN:

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Horizontal Tax Coordination

Horizontal Tax Coordination
Author: Michael Lang
Publisher: IBFD
Total Pages: 375
Release: 2012
Genre: Double taxation
ISBN: 908722155X

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"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.

Corporate Income Tax Harmonization in the European Union

Corporate Income Tax Harmonization in the European Union
Author: D. Pîrvu
Publisher: Springer
Total Pages: 386
Release: 2012-08-13
Genre: Business & Economics
ISBN: 1137000910

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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.

Traditional and Alternative Routes to European Tax Integration

Traditional and Alternative Routes to European Tax Integration
Author: Dennis Weber
Publisher: IBFD
Total Pages: 377
Release: 2010
Genre: Business tax
ISBN: 9087220839

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Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).

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

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union
Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
Total Pages: 25
Release: 1998-08-01
Genre: Business & Economics
ISBN: 1451943016

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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.