European Tax Law
European Tax Law

Author: Ben Terra

Publisher: Springer

Published: 1997-08-27

Total Pages: 400

ISBN-13:

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Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

Harmful Tax Competition An Emerging Global Issue
Harmful Tax Competition An Emerging Global Issue

Author: OECD

Publisher: OECD Publishing

Published: 1998-05-19

Total Pages: 82

ISBN-13: 9264162941

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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.

Corporate Profit Shifting
Corporate Profit Shifting

Author: Dorian L. Peters

Publisher:

Published: 2015

Total Pages: 171

ISBN-13: 9781634837750

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Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.

International Handbook of Survey Methodology
International Handbook of Survey Methodology

Author: Edith D. de Leeuw

Publisher: Routledge

Published: 2012-10-12

Total Pages: 560

ISBN-13: 113691062X

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Taking into account both traditional and emerging modes, this comprehensive new Handbook covers all major methodological and statistical issues in designing and analyzing surveys. With contributions from the world's leading survey methodologists and statisticians, this invaluable new resource provides guidance on collecting survey data and creating meaningful results. Featuring examples from a variety of countries, the book reviews such things as how to deal with sample designs, write survey questions, and collect data on the Internet. A thorough review of the procedures associated with multiple modes of collecting sample survey information and applying that combination of methods that fit the situation best is included. The International Handbook of Survey Methodology opens with the foundations of survey design, ranging from sources of error, to ethical issues. This is followed by a section on design that reviews sampling challenges and tips on writing and testing questions for multiple methods. Part three focuses on data collection, from face-to-face interviews, to Internet and interactive voice response, to special challenges involved in mixing these modes within one survey. Analyzing data from both simple and complex surveys is then explored, as well as procedures for adjusting data. The book concludes with a discussion of maintaining quality. Intended for advanced students and researchers in the behavioral, social, and health sciences, this "must have" resource will appeal to those interested in conducting or using survey data from anywhere in the world, especially those interested in comparing results across countries. The book also serves as a state-of-the-art text for graduate level courses and seminars on survey methodology. A companion website contains additional readings and examples.

Political Trust
Political Trust

Author: Sonja Zmerli

Publisher: ECPR Press

Published: 2013

Total Pages: 240

ISBN-13: 1907301585

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This book, by Sonja Zmerli and Marc Hooghe, presents cutting-edge empirical research on political trust as a relational concept. From a European comparative perspective it addresses a broad range of contested issues. Can political trust be conceived as a one-dimensional concept and to what extent do international population surveys warrant the culturally equivalent measurement of political trust across European societies? Is there indeed an observable general trend of declining levels of political trust? What are the individual, societal and political prerequisites of political trust and how do they translate into trustful attitudes? Why do so many Eastern European citizens still distrust their political institutions and how does the implementation of welfare state policies both enhance and benefit from political trust? The comprehensive empirical evidence presented in this book by leading scholars provides valuable insights into the relational aspects of political trust and will certainly stimulate future research. This book features: a state-of-the-art European perspective on political trust; an analysis of the most recent trends with regard to the development of political trust; a comparison of traditional and emerging democracies in Europe; the consequences of political trust on political stability and the welfare state; a counterbalance to the gloomy American picture of declining political trust levels.

Taxation of Multinational Corporations
Taxation of Multinational Corporations

Author: Jennifer Blouin

Publisher: Now Pub

Published: 2012

Total Pages: 78

ISBN-13: 9781601985323

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Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location

Controlled Foreign Company Legislation
Controlled Foreign Company Legislation

Author: Organisation for Economic Co-operation and Development

Publisher: OECD

Published: 1996

Total Pages: 172

ISBN-13:

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A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Tax Morale What Drives People and Businesses to Pay Tax?
Tax Morale What Drives People and Businesses to Pay Tax?

Author: OECD

Publisher: OECD Publishing

Published: 2019-09-11

Total Pages: 68

ISBN-13: 9264755020

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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

A Guide to the European VAT Directives
A Guide to the European VAT Directives

Author: Julie Kajus

Publisher:

Published: 2017

Total Pages: 1668

ISBN-13: 9789087225186

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Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "