Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis

Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis
Author: Adolfo Martin Jimenez
Publisher: Springer
Total Pages: 424
Release: 1999-02-02
Genre: Business & Economics
ISBN:
GET BOOK

Download Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis Book in PDF, Epub and Kindle

Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.


Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis
Language: en
Pages: 424

Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis

Authors: Adolfo Martin Jimenez
Categories: Business & Economics
Type: BOOK - Published: 1999-02-02 - Publisher: Springer

GET EBOOK

Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and conclud
European Union Corporate Tax Law
Language: en
Pages: 413

European Union Corporate Tax Law

Authors: Christiana HJI Panayi
Categories: Law
Type: BOOK - Published: 2013-05-09 - Publisher: Cambridge University Press

GET EBOOK

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 E
Yale Law Journal: Volume 121, Number 5 - March 2012
Language: en
Pages: 458

Yale Law Journal: Volume 121, Number 5 - March 2012

Authors: Yale Law Journal
Categories: Law
Type: BOOK - Published: 2012-03-22 - Publisher: Quid Pro Books

GET EBOOK

One of the world's leading law journals is available in quality ebook formats; such editions include active Contents for the issue and for individual articles,
Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach
Language: en
Pages: 306

Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach

Authors: Mario Grandinetti
Categories: Law
Type: BOOK - Published: 2016-06-17 - Publisher: Kluwer Law International B.V.

GET EBOOK

The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmoniza
The Impact of Tax Treaties and EU Law on Group Taxation Regimes
Language: en
Pages: 650

The Impact of Tax Treaties and EU Law on Group Taxation Regimes

Authors: Bruno da Silva
Categories: Law
Type: BOOK - Published: 2016-07-11 - Publisher: Kluwer Law International B.V.

GET EBOOK

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall