Tax Co-ordination in the European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Co-ordination in the European Union write by Ben Patterson. This book was released on 2001. Tax Co-ordination in the European Union available in PDF, EPUB and Kindle. 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 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Coordination in the European Community write by Sijbren Cnossen. This book was released on 2013-06-29. Tax Coordination in the European Community available in PDF, EPUB and Kindle. 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 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Towards Tax Co-ordination in the European Union write by Commission of the European Communities. This book was released on 1997. Towards Tax Co-ordination in the European Union available in PDF, EPUB and Kindle. Com (97) 495 Final, Brussels, 01.10.1997
Horizontal Tax Coordination
Horizontal Tax Coordination - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Horizontal Tax Coordination write by Michael Lang. This book was released on 2012. Horizontal Tax Coordination available in PDF, EPUB and Kindle. "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.
Tax Co-ordination in the EU
Tax Co-ordination in the EU - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Co-ordination in the EU write by Ben Patterson. This book was released on 2002. Tax Co-ordination in the EU available in PDF, EPUB and Kindle.
