Indirect Taxation Within The Eu Harmonisation Vs Competition
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Indirect Taxation Within The Eu Harmonisation Vs Competition
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Author : Jean Knödel
language : en
Publisher: GRIN Verlag
Release Date : 2009-05
Indirect Taxation Within The Eu Harmonisation Vs Competition written by Jean Knödel and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05 with Indirect taxation categories.
Seminar paper from the year 2008 in the subject Politics - International Politics - Topic: European Union, grade: 1,3, University of Hamburg (Master of Arts European Studies), course: The European Economic and Monetary Union: challenges and perspectives, language: English, abstract: While the economic integration of the EU is already on an advanced level due to the establishment of the Single Market and the European Monetary Union (EMU), it can be stated that some significant fields are lagging behind. Amongst others, the harmonisation of indirect taxes within the EU is a controversial topic (Genschel 2002: 16, Randzio-Plath 1999: 665). Any fiscal harmonisation hardly alludes to the funding basis of the public budget of the several MS. In the range of indirect taxes, value added tax (VAT), which is especially problematic for allocation politics, is already harmonised on a high level, while at the same time other excise duties were harmonised only hesitantly. The aim of this paper is to examine the question of whether there is more harmonisation than competition in the field of indirect taxation in the EU. In general, the paper will deal with the question of what fiscal harmonisation actually is and which consequences can arise from a situation of competition for the government.
Tax Harmonization And Tax Competition In Europe
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Author : Hans-Werner Sinn
language : en
Publisher:
Release Date : 1990
Tax Harmonization And Tax Competition In Europe written by Hans-Werner Sinn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Europe categories.
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help. The second part shows that, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper concludes with a verdict on tax competition arguing that free migration renders a policy of income redistribution, which is interpreted as insurance against the risk of lifetime careers, impossible.
Tax Co Ordination In The European Union
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Author : Ben Patterson
language : en
Publisher: Virago Press
Release Date : 2001
Tax Co Ordination In The European Union written by Ben Patterson and has been published by Virago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
This 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.
European Tax Law Seventh Edition
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Author : Peter J. Wattel
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-11-20
European Tax Law Seventh Edition written by Peter J. Wattel and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-20 with Law categories.
The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. This first volume of the abridged student edition of ‘European Tax Law’ covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
European Tax Law
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Author : B. J. M. Terra
language : en
Publisher:
Release Date : 2008
European Tax Law written by B. J. M. Terra and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its thorough and critical discussion of the EU tax rules in force and of the European Court's case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes: 1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal); 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); 5. tax aspects of the EEIG, the SE, and the SCE; and 6. administrative cooperation and recovery assistance between the Member States. Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts: I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the reference book for tax and EU law practitioners, tax administrators, the judiciary, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to all tax and EU law professionals.
Tax Competition And Eu Law
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Author : Carlo Pinto
language : en
Publisher: Springer
Release Date : 2003-05-01
Tax Competition And Eu Law written by Carlo Pinto and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-05-01 with Business & Economics categories.
Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S. experience and what the EU can learn from it; methodologies to study tax competition; economic evidence of tax competition in Europe; Member States' 'benchmark' tax systems; internal market distortion provisions of the EC Treaty (Articles 96 and 97); relevant EMU provisions; applicability of state aid provisions (EC Treaty Article 87) to direct tax measures; the EU 'Code of Conduct' Group; OECD countermeasures against harmful tax competition; and, CFC legislation. In the course of his presentation the author analyses various tax regimes and court cases from most EU Member States, outlining the issues and clarifications each brings to the central questions. His final proposal clearly demonstrates that the beneficial effects of tax competition ' decrease in direct tax burden, improved efficiency in public administration, enhancement of employment and development ' need not be fraught with the risk of fiscal degradation. This is a major milestone in the success of the projected harmonisation of taxation in the European Union.
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
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.
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2013-07-09
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-09 with Business & Economics categories.
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Inside The Eu Code Of Conduct Group
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Author : Martijn F. Nouwen
language : en
Publisher:
Release Date : 2021
Inside The Eu Code Of Conduct Group written by Martijn F. Nouwen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Business enterprises categories.
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
European Business
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Author : Debra Johnson
language : en
Publisher: Routledge
Release Date : 2005-08-12
European Business written by Debra Johnson and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-08-12 with Business & Economics categories.
This book examines the major challenges facing European business in the formative years of the new millennium. It focuses on the links between the processes of regional integration and globalization, leading to a reappraisal of what enterprises and policy-makers need to do to secure the competitiveness of the European economy in the early years of the twenty first century. In addition to dealing with conventional EU policy areas such as EMU and competition policy, the book also covers important issues such as small and medium sized enterprises and the information society, which are often exclu.