Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 790

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Book Description

Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413

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Book Description
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.

Author:
Publisher:
ISBN: 9789076078106
Category : Corporations
Languages : en
Pages : 0

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Book Description
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.

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description

Author: Ruud A. de Mooij
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 44

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Book Description

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513570765
Category : Business & Economics
Languages : en
Pages : 61

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Book Description
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.

Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134352778
Category : Finance, Public
Languages : en
Pages : 336

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Book Description
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.

Author: Jérôme Monsenego
Publisher: IBFD
ISBN: 9087221134
Category : Business enterprises, Foreign
Languages : en
Pages : 415

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Book Description
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.

Author: Lothar Lammersen
Publisher: Springer Science & Business Media
ISBN: 3790816167
Category : Business & Economics
Languages : en
Pages : 256

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Book Description
The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.

Author: Luca Cerioni
Publisher: Edward Elgar Publishing
ISBN: 9781847205308
Category : Law
Languages : en
Pages : 292

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Book Description
With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.