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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.
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 and published by Springer. This book was released on 2012-08-13 with total page 386 pages. 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.
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.
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 and published by Springer. This book was released on 2012-08-13 with total page 250 pages. 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.
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.
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 and published by GRIN Verlag. This book was released on 2012-05-29 with total page 29 pages. 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.
Book Synopsis Corporate Tax Harmonisation in Europe by : Stephen Bond
Download or read book Corporate Tax Harmonisation in Europe written by Stephen Bond and published by . This book was released on 2000 with total page 79 pages. 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.
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 and published by International Monetary Fund. This book was released on 1998-08-01 with total page 25 pages. 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.
Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
Book Synopsis Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis by : Adolfo Martin Jimenez
Download or read book Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis written by Adolfo Martin Jimenez and published by Springer. This book was released on 1999-02-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
A harmonized European Union (EU) corporate income tax - i.e. a traditional tax aimed at raising resources for a common fiscal policy - is not attainable in the short-term: the Treaty unanimity rule is an obstacle and the priority is constituted by the (unresolved) EU fiscal architecture. However, the coordination of corporate taxes can prevent negative tax externalities at EU level and operates along three "dimensions". The first dimension is defined as "intra-EU" and attains to intra-State mobility of persons and capital among different Member States but within the boundaries of the EU. The second dimension is defined as "EU-inbound" and refers to the policies of the EU as a whole vis-à-vis non-EU investors. The third dimension is defined as "EU-outbound" and refers to the policies of the EU as a whole in respect to EU investors (i.e. investors based in a Member State) and operating outside of the EU. The intra-EU dimension belongs to the traditional aquis communautaire in corporate tax matters, while "EU-inbound" and "EU-outbound" dimensions are emerging from recent EU initiatives as they relate to the shifting of profits across borders. So the EU coordination of corporate taxes is faced now with policies based on the OECD base erosion and profit shifting (BEPS) project which might crystallize in binding legislation either at EU or national level. The article describes this process by relying on a few preliminary concepts, such as tax competition, tax convergence and enhanced cooperation.
Book Synopsis Harmonization and Coordination of Corporate Taxes in the European Union by : C. Garbarino
Download or read book Harmonization and Coordination of Corporate Taxes in the European Union written by C. Garbarino and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A harmonized European Union (EU) corporate income tax - i.e. a traditional tax aimed at raising resources for a common fiscal policy - is not attainable in the short-term: the Treaty unanimity rule is an obstacle and the priority is constituted by the (unresolved) EU fiscal architecture. However, the coordination of corporate taxes can prevent negative tax externalities at EU level and operates along three "dimensions". The first dimension is defined as "intra-EU" and attains to intra-State mobility of persons and capital among different Member States but within the boundaries of the EU. The second dimension is defined as "EU-inbound" and refers to the policies of the EU as a whole vis-à-vis non-EU investors. The third dimension is defined as "EU-outbound" and refers to the policies of the EU as a whole in respect to EU investors (i.e. investors based in a Member State) and operating outside of the EU. The intra-EU dimension belongs to the traditional aquis communautaire in corporate tax matters, while "EU-inbound" and "EU-outbound" dimensions are emerging from recent EU initiatives as they relate to the shifting of profits across borders. So the EU coordination of corporate taxes is faced now with policies based on the OECD base erosion and profit shifting (BEPS) project which might crystallize in binding legislation either at EU or national level. The article describes this process by relying on a few preliminary concepts, such as tax competition, tax convergence and enhanced cooperation.
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.
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 and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. 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.
Book Synopsis Do We Need Tax Harmonization in the EU? by : Alfred Boss
Download or read book Do We Need Tax Harmonization in the EU? written by Alfred Boss and published by . This book was released on 1999 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.
Book Synopsis Reform and Harmonization of Company Tax Systems in the European Union by : Sijbren Cnossen
Download or read book Reform and Harmonization of Company Tax Systems in the European Union written by Sijbren Cnossen and published by . This book was released on 1996 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.
