Neutrality And Subsidiarity In Taxation
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Neutrality And Subsidiarity In Taxation
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Author : Stephen Smith
language : en
Publisher:
Release Date : 1996-01-01
Neutrality And Subsidiarity In Taxation written by Stephen Smith and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-01-01 with Law categories.
Tax coordination in the European Union (EU) should be guided by the twin stars of neutrality and subsidiarity. While tax neutrality generally requires a substantial degree of tax harmonization, subsidiarity, in contrast, implies that each Member State should be permitted as much tax sovereignty as is commensurate with the goals of free trade and free competition in the single internal market. To explore the potential conflict between the neutrality objective and subsidiarity considerations, the Foundation for European Fiscal Studies of Erasmus University Rotterdam organized a seminar on May 20, 1994 to discuss the presentations prepared by Stephen Smith (Jean Monnet Senior Lecturer in European Economics at University College London and Deputy Director of the Institute for Fiscal Studies) and Ren Barents (Legal Secretary of the Court of Justice of the European Communities). Smith concludes that the complex balance between neutrality and subsidiarity requires supervision and audit of Member States' enforcement practices. Barents does not believe that the subsidiarity principle has operational significance in Community litigation. This brochure is the third in a new series initiated by the Foundation for European Fiscal Studies.
Taxation Of Cross Border Income
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Author : Klaus Vogel
language : en
Publisher: Springer
Release Date : 1994-01-11
Taxation Of Cross Border Income written by Klaus Vogel and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-01-11 with Business & Economics categories.
This study discusses the issues involved in making an informed choice between the source principle and the domicile principle as the basis for allocating the corporate profits base.
International Economic Integration Monetary Fiscal And Factor Mobility Issues
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Author : Miroslav Jovanovic
language : en
Publisher: Taylor & Francis
Release Date : 1998
International Economic Integration Monetary Fiscal And Factor Mobility Issues written by Miroslav Jovanovic and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
Macroeconomic Dimensions Of Public Finance
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Author : Mario Blejer
language : en
Publisher: Routledge
Release Date : 2002-09-11
Macroeconomic Dimensions Of Public Finance written by Mario Blejer and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-11 with Business & Economics categories.
There is no magic formula for balancing fiscal policy and economic performance. As a scholar and policy advisor, Vito Tanzi has made a major contribution to identifying links between public finance and macro and microeconomic consequences. His findings bear relevance in both developing and industrialized economies. The essays in this volume and its companion, Fiscal Policy and Economic Reform, highlight many of these interconnected issues, for instance: * the interaction between budgetary policy and economic aggregates, such as employment, inflation and growth * the implication of economic linkages for designing fiscal policies * expenditure policies and alternative deficit financing strategies * the trade-offs between macro- and microeconomic objectives The list of contributors includes Max Corden, John Makin, Ronald McKinnon and Richard Musgrave.
Public Finance In A Changing World
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Author : Peter Birch Sorensen
language : en
Publisher: Springer
Release Date : 1998-04-15
Public Finance In A Changing World written by Peter Birch Sorensen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-04-15 with Business & Economics categories.
This non-technical volume analyses topical problems of public finance in a changing world characterized by growing mobility of production factors, liberalized economic policy regimes, and the formation of new nations. It discusses alternative views of government and the way we measure its activities; the modern welfare state and its impact on entrepreneurship and employment; issues of fiscal coordination and income redistribution in a world with many jurisdictions; and the problems of raising government revenue and of allocating property rights in transition economies.
Ec Free Movement Of Capital Corporate Income Taxation And Third Countries
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Author : B.J. Kiekebeld
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-02-20
Ec Free Movement Of Capital Corporate Income Taxation And Third Countries written by B.J. Kiekebeld 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 2008-02-20 with Law categories.
Free movement of capital is at the heart of the Single Market and is one of its “four freedoms”. It enables integrated, open, competitive and efficient European financial markets and services. For citizens it means the ability to perform many operations abroad, as diverse as opening bank accounts, buying shares in non-domestic companies, investing where the best return is, and purchasing real estate. For companies it principally means being able to invest in and own other European companies and take an active part in their management. With all its benefits, the free movement of capital brings with it an array of thorny issues. This timely work explores several of the most critical, focusing on the practical ability of national law to satisfy the relevant EU requirements
Taxation Of Cross Border Dividends Paid To Individuals From An Eu Perspective
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Author : Erwin Nijkeuter
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-08-01
Taxation Of Cross Border Dividends Paid To Individuals From An Eu Perspective written by Erwin Nijkeuter 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 2012-08-01 with Law categories.
This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It covers both the positive integration set forth by the European Commission and the Member States and the negative integration developed by the European Court of Justice. The author discusses such elements of these integration measures as the following: economic double taxation (two different subjects pay tax on the same profit); juridical double taxation (two different states tax one and the same person for the same income); exemption, credit, and other techniques adopted by States to avoid double taxation; division of taxing rights between two States with respect to dividend income; prevention of juridical double taxation by bilateral tax conventions; Member States’ mitigation of economic double taxation; double exemption as an unplanned outcome of double taxation prevention measures; and order of precedence between freedom of establishment and free movement of capital. The analysis treats relevant provisions the OECD Model Tax Convention in detail, as this model is widely used by national tax authorities in connection with international taxation of dividends. It also examines pertinent initiatives launched by the European Commission up to and including its consultation paper of January 28, 2011. In addition to its scrutiny of the disparities in cross-border dividend taxation within the European Union, this book stands out for its detailed coverage of the progress made in resolving these challenging taxation issues. It is sure to be welcomed by investors, corporate counsel, and national revenue authorities.
Towards A Neutral Formulary Apportionment System In Regional Integration
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Author : Shu-Chien Chen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-03-09
Towards A Neutral Formulary Apportionment System In Regional Integration written by Shu-Chien Chen 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 2023-03-09 with Law categories.
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Ibfd International Tax Glossary
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Author : Julie Rogers-Glabush
language : en
Publisher: IBFD
Release Date : 2009
Ibfd International Tax Glossary written by Julie Rogers-Glabush and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Taxation categories.
Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.
Technocracy In The European Union
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Author : Claudio M. Radaelli
language : en
Publisher: Routledge
Release Date : 2017-09-29
Technocracy In The European Union written by Claudio M. Radaelli and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Political Science categories.
One of the most common and strongest criticisms of the EU is that power is held by a select few who are unaccountable technocrats sitting in Brussels who without consultation formulate policies. A fresh and innovative new series, written by leading authorities, providing students and researchers with a concise analysis of key topics relating to the state of the European Union and its future development. Combining insights from the theoretical literature with brief institutional descriptions, each book in the series focuses on the key questions, 'Where does power lie?', 'What are the likely scenarios for development?', thereby enabling the reader to gain a better sense of the dynamic processes of politics at EU level.