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Author: Neil Rollings Publisher: Cambridge University Press ISBN: 113946924X Category : History Languages : en Pages : 259
Book Description
This book questions conventional accounts of the history of European integration and British business. Integration accounts normally focus on the nation-state, while Neil Rollings focuses on business and its role in the development of European integration, which business historians have previously overlooked. Business provided a key link between economic integration, political integration, and the process of Europeanization. British businessmen perceived early on that European integration meant much more than the removal of tariffs and access to new markets. Indeed, British entry into the European community would alter the whole landscape of the European working environment. Consideration of European integration is revealed as a complex, relative, and dynamic issue, covering many issues such as competition policy, taxation, and company law. Based on extensive archival research, this book uses the case of business to emphasize the need to blend national histories with the history of European integration.
Author: Neil Rollings Publisher: Cambridge University Press ISBN: 113946924X Category : History Languages : en Pages : 259
Book Description
This book questions conventional accounts of the history of European integration and British business. Integration accounts normally focus on the nation-state, while Neil Rollings focuses on business and its role in the development of European integration, which business historians have previously overlooked. Business provided a key link between economic integration, political integration, and the process of Europeanization. British businessmen perceived early on that European integration meant much more than the removal of tariffs and access to new markets. Indeed, British entry into the European community would alter the whole landscape of the European working environment. Consideration of European integration is revealed as a complex, relative, and dynamic issue, covering many issues such as competition policy, taxation, and company law. Based on extensive archival research, this book uses the case of business to emphasize the need to blend national histories with the history of European integration.
Author: Stephen Wall Publisher: Routledge ISBN: 0415535603 Category : Business & Economics Languages : en Pages : 690
Book Description
This volume describes the events from 1963 up until the British entry into the Common Market in 1975. It will be of interest to students of British political history, European Union politics, diplomatic history and international relations in general.
Author: R. Douglas Publisher: Springer ISBN: 023037526X Category : History Languages : en Pages : 187
Book Description
The amount collected in taxation, the items which have been taxed, and the classes of people on whom the tax burden has fallen, have all changed greatly in the period from the Restoration to the present. This book considers how and why these changes took place, and some of the consequences which have flowed from them.
Author: Nicola Saccardo Publisher: Bloomsbury Publishing ISBN: 1526516810 Category : Business & Economics Languages : en Pages : 528
Book Description
Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.
Author: Caroline Heber Publisher: Oxford University Press ISBN: 0192898272 Category : Law Languages : en Pages : 545
Book Description
The book explores the hybrid nature of enhanced cooperation law between the law of single Member States and secondary EU law. Furthermore, it identifies the limits to and challenges of enhanced cooperation law-making, and explains how State aid law provisions should be applied to enhanced cooperation laws. The book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
Author: Claudio Cipollini Publisher: Kluwer Law International B.V. ISBN: 9403519231 Category : Law Languages : en Pages : 331
Book Description
Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Author: Neil Rollings
Author: Neil Rollings
Author: Stephen Wall
Author: Carol Cosgrove-Sacks
Author: United States. Congress. House. Committee on Ways and Means
Author: R. Douglas
Author: Nicola Saccardo
Author: United States. Congress. House. Committee on Ways and Means
Author: United States. Congress. Senate. Committee on Foreign Relations
Author: Caroline Heber
Author: Claudio Cipollini