EU Corporate Tax Reform
Author : Claudio Maria Radaelli
Publisher : CEPS
Page : 76 pages
File Size : 45,64 MB
Release : 2001
Category : Corporations
ISBN : 9789290793540
Author : Claudio Maria Radaelli
Publisher : CEPS
Page : 76 pages
File Size : 45,64 MB
Release : 2001
Category : Corporations
ISBN : 9789290793540
Author : Christiana HJI Panayi
Publisher : Cambridge University Press
Page : 413 pages
File Size : 42,37 MB
Release : 2013-05-09
Category : Law
ISBN : 1107354986
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 : Joann Martens-Weiner
Publisher : Springer Science & Business Media
Page : 127 pages
File Size : 40,9 MB
Release : 2006-03-14
Category : Business & Economics
ISBN : 0387294872
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 : Paul Ekins
Publisher :
Page : 0 pages
File Size : 35,23 MB
Release : 2011
Category : Environmental impact charges
ISBN :
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 34,2 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
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.
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 41,97 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author : OECD
Publisher : OECD Publishing
Page : 91 pages
File Size : 49,37 MB
Release : 2013-02-12
Category :
ISBN : 9264192743
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : OECD Publishing
Page : 125 pages
File Size : 39,56 MB
Release : 2020-09-03
Category :
ISBN : 9264338462
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Author : Claudio Radaelli
Publisher : Routledge
Page : 270 pages
File Size : 42,29 MB
Release : 2013-01-11
Category : Business & Economics
ISBN : 1135106312
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Author : Friedrich Heinemann
Publisher : Springer Science & Business Media
Page : 180 pages
File Size : 15,78 MB
Release : 2008-06-10
Category : Business & Economics
ISBN : 3790820660
The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.