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Author: D. Pîrvu Publisher: Springer ISBN: 1137000910 Category : Business & Economics Languages : en Pages : 386
Book Description
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.
Author: D. Pîrvu Publisher: Springer ISBN: 1137000910 Category : Business & Economics Languages : en Pages : 386
Book Description
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.
Author: José Manuel Almudí Cid Publisher: Kluwer Law International B.V. ISBN: 9403501421 Category : Law Languages : en Pages : 880
Book Description
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.
Author: Donald J. Puchala Publisher: Bloomsbury Publishing ISBN: 1472506715 Category : Business & Economics Languages : en Pages : 173
Book Description
The specific concern of this study is 'politicization' or the relationships between contests in national politics and the capacity for international cooperation. Progress towards fiscal harmonization in the European Community is selected as the substantive focus for the study, although the object is to learn from the EC rather than about it. The author argues that common EC policies usually reach fruition as complex compromises, derived from decisions based on the perceived effect on domestic politics and rivalries, rather than transnational neatness. Lack of political will is frequently blamed for delays in the acceptance of common policies, whereas the truth often lies in the fact that national governments believe that domestic political costs would be prohibitive. Politicization is studied in four major areas: 1. Identification, causes and effects 2. The effect on domestic politics and transnational cooperation in the EC 3. Effects on further 'European integration' 4. Deriving lessons from the EC for more general relationships between domestic politics and international cooperation.
Author: Carl Shoup Publisher: Routledge ISBN: 1351495739 Category : Business & Economics Languages : en Pages : 677
Book Description
Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised.Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community.
Author: Mario Mansour Publisher: International Monetary Fund ISBN: 1484338774 Category : Business & Economics Languages : en Pages : 41
Book Description
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Author: Richard M. Bird Publisher: University of Toronto Press ISBN: 1442633662 Category : Business & Economics Languages : en Pages : 552
Book Description
The contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have benefitted from his many years as a leading teacher and scholar of public finance. They dedicate this book to their mentor on the occasion of his seventieth birthday, in recognition of his intellectual probity and wide influence on thinking about public finance throughout the last forty years. Matching the breadth of interest of Professor Shoup’s life-long work in the field, this collection of essays covers the range of modern thinking on public finance from theoretical concepts such as public goods to eminently practical fiscal issues like value added tax. The traditional but still relevant fiscal issues—government accounting, international taxation, taxation in developing countries, metropolitan fiscal problems, income taxation, and tax structure—are discussed along with new concerns such as modern public expenditure theory and environmental theory. The book will be a useful addition to university and college libraries and will prove invaluable to public finance scholars and others interested in modern thinking on vital fiscal issues.
Author: Peter Robson Publisher: Routledge ISBN: 1134751702 Category : Business & Economics Languages : en Pages : 350
Book Description
International economic integration can in many ways be seen as one of the everyday consequences of globalization. As communication lines grow shorter, more and more countries are seeing the use in hacking down trade barriers. This new edition of Peter Robson's classic text will doubtless please its many fans
Author: D. Pîrvu
Author: D. Pîrvu
Author: José Manuel Almudí Cid
Author: Carl Sumner Shoup
Author: Valeria De Bonis
Author: Donald J. Puchala
Author: Carl Shoup
Author: Mario Mansour
Author: Valeria De Bonis
Author: Richard M. Bird
Author: Peter Robson