Corporate Tax Harmonisation in the European Union: Harmonisation of the Tax Connecting Factors
- ISBN-10
- 8483737612
- ISBN-13
- 9788483737613
- Category
- Law
- Pages
- 231
- Language
- English
- Published
- 2005
- Author
- Elena González Sánchez
Description
This book analyses the degree of tax harmonisation required to protect the objectives of the European Community Treaty. The harmonisation of tax connecting factors for companies improves the economic integration in the Union without interfering significantly with the fiscal sovereignty of the states. For this purpose tax barriers and discriminations that the corporate tax laws of the Member States cause are explained and different alternatives to eliminate these barriers are explored. It is argued that by obtaining minimum tax harmonisation most of the tax distortions created within the European single market could be solved. In particular, harmonising the concept of fiscal residence together with the application of a source-based tax system, fair distribution of revenue and legal certainty could all possibly be achieved.
Get the book
Similar books
-
Property Law: Rules, Policies, and Practices
By Joseph William Singer, Bethany R. Berger, Nestor M. DavidsonSee also Country Community Timberlake Village v. HMW Special Utility District of Harris, 438 S.W.3d 661 (Tex. Ct. App. 2014) (holding that a neighboring ...
-
Entertainment Law and Business
By William D. Henslee, Elizabeth HensleeAfter Justin Timberlake exposed Janet Jackson's pierced nipple on national television for 9/16ths of a second, the FCC received over 540,000 complaints.
-
The Common Law in Colonial America: Volume III: The Chesapeake and New England, 1660-1750
By William E. NelsonVolume III: The Chesapeake and New England, 1660-1750 William E. Nelson ... Decision of Law, Surry County Ct. 1673/74, in Eliza Timberlake Davis ed., ...
-
The Indiana State Constitution
By William P. McLauchlanE. Edwards v. California, 314 U.S. 160 (1941), 66 Edwards v. Housing Authority of City of ... Timberlake, 148 Ind. 38,46 N.E.339 (1897), 69,70 Graves v.
-
Child Support Guidelines: Interpretation and Application
By Laura W. MorganFitzgerald, 4.08[B][2], 5.05[D] Fitzgerald v. ... Mastrapa-Font, 7.03[A][3] Fontaine, In re, 5.05[D] Fontenette v. ... Frost, 5.05[A] Formato v.
-
Maritime Fraud and Piracy
By Paul ToddThe sole remedy is avoidance, however; damages cannot be claimed under s. ... 17, it places a great deal of power in the hands of insurance companies to ...
-
Principles of the Carriage of Goods by Sea
By Paul ToddNormally, a mate«s receipt would later be given up for a bill of lading, ... they necessarily prejudice the rights of those who deal in the goods ...
-
Maryland Employment Law
By Stanley Mazaroff, Todd Horn27 257 U.S. 184, 42 S. Ct. 72, 66 L. Ed. 189 (1921). ... 38 Argensinger, “Right to Strike”: Labor Organization and the New Deal in Baltimore, 78 MD . HIST .
-
Contract Law in New Zealand
By Stephen Todd, Jeremy Finn704 Contract and Commercial Law Act 2017, s. 80. 705 Leith v. Gould [1986] 1 NZLR 760. It is not clear how a New Zealand court would deal with a case such ...
-
Tort Law in New Zealand
By Stephen Todd... to meet the reasonable expectations of claimants about how the corporation should deal with them, by, inter alia, ... 7 Treaty of Waitangi Act 1975, s.