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Author: Cécile Brokelind
Publisher:
Published: 2020
Total Pages:
ISBN-13: 9789087226220
DOWNLOAD EBOOKDownload or read book Tax Sustainability in an EU and International Context written by Cécile Brokelind and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author: Cécile Brokelind
Publisher:
Published: 2020
Total Pages: 470
ISBN-13: 9789087226206
DOWNLOAD EBOOKThe 19 chapters in this book collect the observations, made at the 2019 GREIT conference in Lund, on the question of whether tax systems are capable of contributing to sustainable development. Against the background of the UN 2030 Agenda on Sustainable Development, researchers in European and international tax law, public finance and business administration tackled the question of what the 17 Sustainable Development Goals (SDGs) could entail for tax policy design, both at the national and the EU level.0 0How can we ensure the revenue-generating capacity of our tax systems? Should they help achieve the SDGs mainly by raising revenue, or should tax systems have a more proactive Pigouvian role? Do the SDGs require progressive taxes and redistribution to help eradicate poverty, reduce inequalities and increase social inclusion? Do they commend tax incentives to promote sustainable production and the reduction of waste and pollution? Do they require the introduction of a CO2 tax? Or do they perhaps require all these together and more?0 0The multidisciplinary analysis in this book of a wide variety of questions on how tax systems can jeopardize or help achieve the SDGs will help the reader to better understand the effects of taxes on sustainable development in the European Union and worldwide.
Download or read book Tax Sustainability in an EU and International Context written by Cécile Brokelind and published by . This book was released on 2020 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 19 chapters in this book collect the observations, made at the 2019 GREIT conference in Lund, on the question of whether tax systems are capable of contributing to sustainable development. Against the background of the UN 2030 Agenda on Sustainable Development, researchers in European and international tax law, public finance and business administration tackled the question of what the 17 Sustainable Development Goals (SDGs) could entail for tax policy design, both at the national and the EU level.0 0How can we ensure the revenue-generating capacity of our tax systems? Should they help achieve the SDGs mainly by raising revenue, or should tax systems have a more proactive Pigouvian role? Do the SDGs require progressive taxes and redistribution to help eradicate poverty, reduce inequalities and increase social inclusion? Do they commend tax incentives to promote sustainable production and the reduction of waste and pollution? Do they require the introduction of a CO2 tax? Or do they perhaps require all these together and more?0 0The multidisciplinary analysis in this book of a wide variety of questions on how tax systems can jeopardize or help achieve the SDGs will help the reader to better understand the effects of taxes on sustainable development in the European Union and worldwide.
Author: K. Lyrenäs
Publisher:
Published: 2019
Total Pages:
ISBN-13:
DOWNLOAD EBOOKThis general report provides a summary and critical analysis of the presentations given during the 14th annual conference of the Group for Research on European and International Taxation (GREIT), which was held in Lund, Sweden on 19-20 June 2019 (the Conference). The Conference dealt with tax sustainability at the EU and international level.
Download or read book General Report of the 14th Annual GREIT Conference : Tax Sustainability in an EU and International Context written by K. Lyrenäs and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This general report provides a summary and critical analysis of the presentations given during the 14th annual conference of the Group for Research on European and International Taxation (GREIT), which was held in Lund, Sweden on 19-20 June 2019 (the Conference). The Conference dealt with tax sustainability at the EU and international level.
Author: Mark Bowler Smith
Publisher: IBFD
Published: 2013
Total Pages: 267
ISBN-13: 908722186X
DOWNLOAD EBOOKThis book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.
Download or read book The Taxing Road to Sustainable Growth: Resource Productivity and Corporate Taxation written by Mark Bowler Smith and published by IBFD. This book was released on 2013 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.
Author: Leonie C. Kopetzki
Publisher:
Published: 2023
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKThis article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is based on the 2020 and 2021 sustainability reports of 112 firms listed in the three largest economies of the European Union: France, Germany and Italy. The authors have developed a multidimensional scoring model - the Tax Transparency Index - that considers both the extent and the manner of presentation of the textual information. The results show that the content coverage falls short of the requirements of the globally most widely applied tax sustainability reporting standard, GRI 207. Furthermore, it shows that tax sustainability reporting appears to be highly fragmented, making it difficult for users to find relevant information. Two implications emerge for the envisaged development of EU Sustainability Reporting Standards. First, a standardization of the materiality assessment and a limitation of the “comply-or-explain” principle with regard to taxes is needed. Second, the authors recommend disclosure of tax sustainability information within a single document and therefore welcome the recent mandate of the EU CSR Directive.Full text paper.
Download or read book Moving Forward with Tax Sustainability Reporting in the EU - a Quantitative Descriptive Analysis written by Leonie C. Kopetzki and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is based on the 2020 and 2021 sustainability reports of 112 firms listed in the three largest economies of the European Union: France, Germany and Italy. The authors have developed a multidimensional scoring model - the Tax Transparency Index - that considers both the extent and the manner of presentation of the textual information. The results show that the content coverage falls short of the requirements of the globally most widely applied tax sustainability reporting standard, GRI 207. Furthermore, it shows that tax sustainability reporting appears to be highly fragmented, making it difficult for users to find relevant information. Two implications emerge for the envisaged development of EU Sustainability Reporting Standards. First, a standardization of the materiality assessment and a limitation of the “comply-or-explain” principle with regard to taxes is needed. Second, the authors recommend disclosure of tax sustainability information within a single document and therefore welcome the recent mandate of the EU CSR Directive.Full text paper.
Author: Irma Johanna Mosquera Valderrama
Publisher: Springer Nature
Published: 2021-03-29
Total Pages: 228
ISBN-13: 3030648575
DOWNLOAD EBOOKThis open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Download or read book Taxation, International Cooperation and the 2030 Sustainable Development Agenda written by Irma Johanna Mosquera Valderrama and published by Springer Nature. This book was released on 2021-03-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Author: D.S. Smit
Publisher: Kluwer Law International B.V.
Published: 2012-06-01
Total Pages: 822
ISBN-13: 9041140743
DOWNLOAD EBOOKIn today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Download or read book EU Freedoms, Non-EU Countries and Company Taxation written by D.S. Smit and published by Kluwer Law International B.V.. This book was released on 2012-06-01 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Author: Jacobus Johannes Maria Jansen
Publisher: Kluwer Law International B.V.
Published: 2011-01-01
Total Pages: 274
ISBN-13: 9041134034
DOWNLOAD EBOOKThe book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Jacobus Johannes Maria Jansen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Author: Paul Ekins
Publisher:
Published: 2011
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKA comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Download or read book Environmental Tax Reform (ETR) written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
Published: 2020-01-17
Total Pages: 672
ISBN-13: 9781788110839
DOWNLOAD EBOOKOffering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-17 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
