Author: Martijn F. Nouwen
Publisher:
ISBN: 9789087227067
Category :
Languages : en
Pages :
Book Description
This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.
Inside the EU Code of Conduct Group : 20 Years of Tackling Harmful Tax Competition
Author: Martijn F. Nouwen
Publisher:
ISBN: 9789087227067
Category :
Languages : en
Pages :
Book Description
This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.
Publisher:
ISBN: 9789087227067
Category :
Languages : en
Pages :
Book Description
This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.
European Union
Author: H. M. A. L. Hamaekers
Publisher:
ISBN:
Category :
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 52
Book Description
European Union. Tackling harmful tax competition
A Package to Tackle Harmful Tax Competition in the European Union
Author: Commission of the European Communities
Publisher:
ISBN: 9789278273637
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Com (97) 564 Final, Brussels, 05.11.1997
Publisher:
ISBN: 9789278273637
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Com (97) 564 Final, Brussels, 05.11.1997
Tackling Harmful Tax Competition
Inside the EU Code of Conduct Group
Author: Martijn F. Nouwen
Publisher:
ISBN: 9789087227074
Category : Business enterprises
Languages : en
Pages : 601
Book Description
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Publisher:
ISBN: 9789087227074
Category : Business enterprises
Languages : en
Pages : 601
Book Description
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
COM(97) 564 Final
The Code of Conduct Against Harmful Tax Competition
Author: Claudio Maria Radaelli
Publisher:
ISBN:
Category : Business tax
Languages : en
Pages : 44
Book Description
Publisher:
ISBN:
Category : Business tax
Languages : en
Pages : 44
Book Description
Towards Tax Co-ordination in the European Union
Author: Commission of the European Communities
Publisher:
ISBN: 9789278256388
Category : Tax administration and procedure
Languages : en
Pages : 14
Book Description
Com (97) 495 Final, Brussels, 01.10.1997
Publisher:
ISBN: 9789278256388
Category : Tax administration and procedure
Languages : en
Pages : 14
Book Description
Com (97) 495 Final, Brussels, 01.10.1997