The Taxation of Companies in Europe PDF Download

Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 896

View

Book Description

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

View

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

View

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

View

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

View

Book Description

Author: Luigi Bernardi
Publisher: Routledge
ISBN: 113435276X
Category : Business & Economics
Languages : en
Pages : 441

View

Book Description
The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. 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: Joann Martens-Weiner
Publisher: Springer Science & Business Media
ISBN: 0387294872
Category : Business & Economics
Languages : en
Pages : 127

View

Book Description
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.

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

View

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: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 672

View

Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Author: Arthur Andersen & Co
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 104

View

Book Description