The Taxation of Companies in Europe
| Author | : International Bureau of Fiscal Documentation |
| Publisher | : |
| Total Pages | : 790 |
| Release | : 1998 |
| Genre | : Corporations |
| ISBN | : |
Download The Taxation of Companies in Europe Book in PDF, Epub and Kindle
The Taxation Of Companies In Europe
Download The Taxation Of Companies In Europe full books in PDF, epub, and Kindle. Read online free The Taxation Of Companies In Europe ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
European Union Corporate Tax Law
| Author | : Christiana HJI Panayi |
| Publisher | : Cambridge University Press |
| Total Pages | : 413 |
| Release | : 2013-05-09 |
| Genre | : Law |
| ISBN | : 1107354986 |
Download European Union Corporate Tax Law Book in PDF, Epub and Kindle
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
The Taxation of Companies in Europe
| Author | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : |
| Genre | : Corporations |
| ISBN | : 9789076078106 |
Download The Taxation of Companies in Europe Book in PDF, Epub and Kindle
Information guide to the various aspects of all taxes encountered at the different stages in the life of a company. Included are the organizational aspects of the formation of companies, taxation of the formation of capital, taxation of company mergers, corporate tax aspects, other taxes such as value added tax, net worth tax and miscellaneous taxes, such as local, property and land taxes, and stamp duties. Each chapter follows the same common outline to facilitate direct comparison. Text of E.E.C. Directives and bibliography are appended.
The Taxation of Companies in Europe
| Author | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 1972 |
| Genre | : |
| ISBN | : |
Download The Taxation of Companies in Europe Book in PDF, Epub and Kindle
Double Taxation Within the European Union
| Author | : Alexander Rust |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2011 |
| Genre | : Double taxation |
| ISBN | : 9789041135254 |
Download Double Taxation Within the European Union Book in PDF, Epub and Kindle
Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
Corporate Income Taxes under Pressure
| Author | : Ruud A. de Mooij |
| Publisher | : International Monetary Fund |
| Total Pages | : 388 |
| Release | : 2021-02-26 |
| Genre | : Business & Economics |
| ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, Epub and Kindle
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
The Taxation of Companies in Europe
| Author | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 1981 |
| Genre | : |
| ISBN | : |
Download The Taxation of Companies in Europe Book in PDF, Epub and Kindle
Corporate Tax Policy and Incorporation in the EU
| Author | : Ruud A. de Mooij |
| Publisher | : |
| Total Pages | : 44 |
| Release | : 2008 |
| Genre | : Corporations |
| ISBN | : |
Download Corporate Tax Policy and Incorporation in the EU Book in PDF, Epub and Kindle
Taxing Multinationals in Europe
| Author | : Ernesto Crivelli |
| Publisher | : International Monetary Fund |
| Total Pages | : 61 |
| Release | : 2021-05-25 |
| Genre | : Business & Economics |
| ISBN | : 1513570765 |
Download Taxing Multinationals in Europe Book in PDF, Epub and Kindle
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Tax Systems and Tax Reforms in Europe
| Author | : Luigi Bernardi |
| Publisher | : Routledge |
| Total Pages | : 336 |
| Release | : 2004 |
| Genre | : Finance, Public |
| ISBN | : 1134352778 |
Download Tax Systems and Tax Reforms in Europe Book in PDF, Epub and Kindle
This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
