Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Release: 1998-05-19
Size: 31.90 MB
Format: PDF, ePub, Mobi
Category :
Languages : un
Pages : 84
View: 5654

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Harmful Tax Competition An Emerging Global Issue PDF Full

by OECD, Harmful Tax Competition An Emerging Global Issue Books available in PDF, EPUB, Mobi Format. Download Harmful Tax Competition An Emerging Global Issue books, 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.



Harmful Tax Competition

Harmful Tax Competition PDF
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Release: 1998
Size: 15.14 MB
Format: PDF, ePub, Mobi
Category :
Languages : un
Pages : 80
View: 1642

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Harmful Tax Competition PDF Full

by Organisation for Economic Co-operation and Development, Harmful Tax Competition Books available in PDF, EPUB, Mobi Format. Download Harmful Tax Competition books,



The Oecd Harmful Tax Competition Initiative

The OECD  harmful Tax Competition  Initiative PDF
Author:
Publisher:
ISBN:
Release: 2000
Size: 35.38 MB
Format: PDF, ePub, Mobi
Category :
Languages : un
Pages : 12
View: 7614

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The Oecd Harmful Tax Competition Initiative PDF Full

by , The Oecd Harmful Tax Competition Initiative Books available in PDF, EPUB, Mobi Format. Download The Oecd Harmful Tax Competition Initiative books, Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Tax Practices".



Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs

Curbing harmful tax competition  Recommendations by the Committee on Fiscal Affairs PDF
Author:
Publisher:
ISBN:
Release: 1998
Size: 69.50 MB
Format: PDF, ePub, Docs
Category :
Languages : un
Pages : 25
View: 6763

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Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs PDF Full

by , Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs Books available in PDF, EPUB, Mobi Format. Download Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs books, Bi-lingual summary of the report on "Harmful tax competition: an emerging global issue".



Ip Box Regime Im Europ Ischen Steuerrecht

IP Box Regime im Europ  ischen Steuerrecht PDF
Author: Paloma Schwarz Martínez
Publisher: Nomos Verlag
ISBN: 3845283262
Release: 2017-12-08
Size: 65.24 MB
Format: PDF, Docs
Category : Law
Languages : de
Pages : 300
View: 3459

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Ip Box Regime Im Europ Ischen Steuerrecht PDF Full

by Paloma Schwarz Martínez, Ip Box Regime Im Europ Ischen Steuerrecht Books available in PDF, EPUB, Mobi Format. Download Ip Box Regime Im Europ Ischen Steuerrecht books, IP Box Regime befinden sich im Umbruch. Spätestens seit dem BEPS-Aktionsplan und den entsprechenden Initiativen auf europäischer Ebene haben Steuervergünstigungen für Einkünfte aus immateriellen Wirtschaftsgütern einen zentralen Platz in der steuerlichen Literatur eingenommen. Während die klassischen Instrumente der steuerlichen Förderung von Forschung und Entwicklung (FuE) eine steuerliche Entlastung für die Entwicklungsphase immaterieller Wirtschaftsgüter gewähren und daher als input-incentives zu bezeichnen sind, fördern IP Box Regime die Ertragsseite und sind daher als output-incentives zu qualifizieren. FuE und die hieraus resultierenden immateriellen Wirtschaftsgüter tragen maßgeblich zur Produktivität und Wettbewerbsfähigkeit von Industrien bei. Die europäischen und internationalen Initiativen zur Bekämpfung schädlicher Steuerpraktiken haben die Mitgliedstaaten, trotz ihrer fehlenden rechtlichen Bindungswirkung, dazu veranlasst, ihre IP Box Regime einer grundlegenden Reform zu unterwerfen. Die Untersuchung zeigt einen rechtlichen Regelungsrahmen und verschiedene Gestaltungsoptionen für mitgliedstaatliche IP Box Regime auf.



Die Auswirkungen Eines Eu Beitritts Auf Den Finanzplatz Schweiz

Die Auswirkungen eines EU Beitritts auf den Finanzplatz Schweiz PDF
Author: Christian J. Meier-Schatz
Publisher:
ISBN:
Release: 2001
Size: 19.44 MB
Format: PDF, ePub
Category : Confidential communications
Languages : de
Pages : 280
View: 5055

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Die Auswirkungen Eines Eu Beitritts Auf Den Finanzplatz Schweiz PDF Full

by Christian J. Meier-Schatz, Die Auswirkungen Eines Eu Beitritts Auf Den Finanzplatz Schweiz Books available in PDF, EPUB, Mobi Format. Download Die Auswirkungen Eines Eu Beitritts Auf Den Finanzplatz Schweiz books,



Symposium

Symposium PDF
Author:
Publisher:
ISBN:
Release: 2007
Size: 48.29 MB
Format: PDF, ePub, Mobi
Category : Commercial crimes
Languages : en
Pages : 170
View: 2876

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Symposium PDF Full

by , Symposium Books available in PDF, EPUB, Mobi Format. Download Symposium books,



Wsi Mitteilungen

WSI Mitteilungen PDF
Author: Deutscher Gewerkschaftsbund. Wirtschafts- und Sozialwissenschaftliches Institut
Publisher:
ISBN:
Release: 2004
Size: 24.32 MB
Format: PDF, ePub
Category : Germany
Languages : de
Pages :
View: 4852

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Wsi Mitteilungen PDF Full

by Deutscher Gewerkschaftsbund. Wirtschafts- und Sozialwissenschaftliches Institut, Wsi Mitteilungen Books available in PDF, EPUB, Mobi Format. Download Wsi Mitteilungen books,



The Benefits Of Tax Competition

The Benefits of Tax Competition PDF
Author: Richard Teather
Publisher: Inst of Economic Affairs
ISBN: 9780255365697
Release: 2005
Size: 79.25 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 167
View: 6317

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The Benefits Of Tax Competition PDF Full

by Richard Teather, The Benefits Of Tax Competition Books available in PDF, EPUB, Mobi Format. Download The Benefits Of Tax Competition books, Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.



European Tax Law

European Tax Law PDF
Author: B. J. M. Terra
Publisher:
ISBN:
Release: 2012
Size: 24.61 MB
Format: PDF, ePub, Mobi
Category : Law
Languages : en
Pages : 1107
View: 6328

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European Tax Law PDF Full

by B. J. M. Terra, European Tax Law Books available in PDF, EPUB, Mobi Format. Download European Tax Law books, This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.



Comparative Fiscal Federalism

Comparative Fiscal Federalism PDF
Author: Reuven Shlomo Avi-Yonah
Publisher:
ISBN:
Release: 2007
Size: 67.31 MB
Format: PDF, Docs
Category : Law
Languages : en
Pages : 482
View: 6205

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Comparative Fiscal Federalism PDF Full

by Reuven Shlomo Avi-Yonah, Comparative Fiscal Federalism Books available in PDF, EPUB, Mobi Format. Download Comparative Fiscal Federalism books, When one compares the recent line of cases decided by the European Court of Justice (ECJ) in the area of taxation to the US Supreme Court's treatment of state taxes under the US Constitution, the difference is striking. In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish, only striking down the most egregious cases of discrimination against out of state residents. In contrast, the ECJ interpreted the Treaty of Rome (the 'constitution' of the EU) aggressively to strike down numerous Member State income tax rules on the ground that they were discriminatory. On the face of it, this contrast is surprising. After all, the ECJ is dealing with fully sovereign countries, and taxation is one of the primary attributes of sovereignty. Moreover, the authority of the ECJ to strike down Member State direct taxes is unclear. The Treaty of Rome generally reserves competence in direct taxation to the Member States, and all EU-wide changes in direct taxation have to be approved unanimously by all 25 Member States. Nevertheless, the ECJ has since the 1980s interpreted the 'four freedoms' embodied in the Treaty of Rome (free movement of goods, services, persons and capital) to give it the authority to strike down direct tax measures that it views as incompatible with the freedoms. The Supreme Court, on the other hand, has clear authority under the Supremacy Clause to strike down state laws that are incompatible with the Constitution. As Justice Oliver Wendell Holmes observed, the US will not be hurt if the power to review federal laws were taken away from the Court, but it could not survive if the Court lost its power over state legislation. Moreover, the states are not fully sovereign, and (unlike Member States that are represented in the EU Council), are not even directly represented in Congress, so that the Court could strike down their laws without (in most cases) expecting an outcry from the other branches of the federal government. In light of the foregoing, Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence will focus on two intriguing aspects of importance to tax practitioners as well as policy makers: What is the explanation for the contrast? Given this divergence of political context, what can the ECJ and the Supreme Court learn from each other's tax jurisprudence?



Corporate Management Tax Conference

Corporate Management Tax Conference PDF
Author:
Publisher:
ISBN:
Release: 1998
Size: 46.93 MB
Format: PDF, ePub
Category : Corporations
Languages : en
Pages :
View: 4885

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Corporate Management Tax Conference PDF Full

by , Corporate Management Tax Conference Books available in PDF, EPUB, Mobi Format. Download Corporate Management Tax Conference books, The book is a compilation of the papers presented at the conference held on 11 and 12 May 1998 by the Canadian Tax Foundation.