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Author: Jean-Marc Tirard Publisher: Longman Publishing Group ISBN: Category : Business & Economics Languages : en Pages : 472
Book Description
The purpose of this book is to provide U.K. investors with a comprehensive analysis of corporate taxation systems, including the different tax structure of each EC member state, as well as extensive appendices providing information on the relevant tax treaties.
Author: Jean-Marc Tirard Publisher: Longman Publishing Group ISBN: Category : Business & Economics Languages : en Pages : 472
Book Description
The purpose of this book is to provide U.K. investors with a comprehensive analysis of corporate taxation systems, including the different tax structure of each EC member state, as well as extensive appendices providing information on the relevant tax treaties.
Author: Jean-Marc Tirard Publisher: ISBN: Category : Corporations Languages : en Pages : 520
Book Description
This book provides a chapter-by-chapter analysis of the corporate taxation systems, and explains the implications of setting up a business, in each of the European Union countries.
Author: Ralph Folsom Publisher: Kluwer Law International B.V. ISBN: 9041109714 Category : Law Languages : en Pages : 788
Book Description
The emergence of Europe as a unified trading block has profound implications for those who do business with European countries. European Union Law is written for lawyers and business professionals who require information about the changes that are taking place as a result of the unification process in the member states of the European Union. Unlike other materials on Europe, this book is written primarily for lawyers outside the EU. The book serves three important functions: It provides a comprehensive introduction to European law, law-making institutions and dispute settlement mechanism It presents European legal regimes for the general areas which are relevant to foreign lawyers, including corporate law, environmental regulation, securities regulation, antitrust law, mergers and acquisitions, licensing, product liability, and dumping It examines the European regulations of some important specific industries such as broadcasting and telecommunications. The editors and authors of this work are among the most prominent academic and professional authorities in the area of European Law. This book is the single most useful reference tool for those in need of current European Union information.
Author: Claudio Radaelli Publisher: Routledge ISBN: 1135106312 Category : Business & Economics Languages : en Pages : 270
Book Description
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Author: OECD Publisher: OECD Publishing ISBN: 9264438181 Category : Languages : en Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author: Mr.Victor Thuronyi Publisher: International Monetary Fund ISBN: 9781557756336 Category : Business & Economics Languages : en Pages : 734
Book Description
A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.
Author: Martin Feldstein Publisher: University of Chicago Press ISBN: 0226241874 Category : Business & Economics Languages : en Pages : 338
Book Description
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author: D.S. Smit Publisher: Kluwer Law International B.V. ISBN: 9041140743 Category : Law Languages : en Pages : 822
Book Description
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: Jean-Marc Tirard
Author: Jean-Marc Tirard
Author: Jean-Marc Tirard
Author: Ralph Folsom
Author: Claudio Radaelli
Author: OECD
Author: Mr.Victor Thuronyi
Author: 
Author: Martin Feldstein
Author: Jennifer Blouin
Author: D.S. Smit