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Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax 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.
Author: Jérôme Monsenego
Publisher: IBFD
Published: 2012
Total Pages: 415
ISBN-13: 9087221134
DOWNLOAD EBOOKThe 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: Harry Huizinga
Publisher:
Published: 2003
Total Pages: 64
ISBN-13:
DOWNLOAD EBOOKRecoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.
Author: Raffaele Torino
Publisher: Roma TrE-Press
Published: 2017-12-01
Total Pages: 173
ISBN-13: 8894885518
DOWNLOAD EBOOKIl libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Author: Ben Patterson
Publisher: Virago Press
Published: 2001
Total Pages: 120
ISBN-13:
DOWNLOAD EBOOKThis is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
Author: Ulrich Schreiber
Publisher: Springer Science & Business Media
Published: 2013-01-30
Total Pages: 179
ISBN-13: 3642363067
DOWNLOAD EBOOKThe book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Author: Stephanie Zolles
Publisher: Linde Verlag GmbH
Published: 2023-07-13
Total Pages: 253
ISBN-13: 3709412811
DOWNLOAD EBOOKThe principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Author: Sol Picciotto
Publisher: Praeger
Published: 1992-03-02
Total Pages: 424
ISBN-13:
DOWNLOAD EBOOKThis book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
Published: 2020-01-31
Total Pages: 663
ISBN-13: 1788110846
DOWNLOAD EBOOKOffering 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: Isabelle Richelle
Publisher: Springer Science & Business Media
Published: 2013-03-14
Total Pages: 232
ISBN-13: 3642349196
DOWNLOAD EBOOKThe contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
