The Resource A package to tackle harmful tax competition in the European Union

A package to tackle harmful tax competition in the European Union

Label
A package to tackle harmful tax competition in the European Union
Title
A package to tackle harmful tax competition in the European Union
Subject
Summary
Revised version of initial outline of a package of measures to curb harmful tax competition drawn up by the EC Commission with the help of the Tax Policy Group appointed as a result of the second Monti report. The measures include a draft code of conduct for business taxation aimed at restricting tax competition, basic elements of a proposed directive to ensure the effective taxation of non-residents' capital income from savings within the Community, and a commitment to adopt a new directive for the elimination of withholding tax on cross-border royalties and interest. The list of VAT issues in need of reform was not included in this report
Citation source
In: COM(97) 564 final. - (November 1997) ; p. 1-12
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Code of Conduct
  • tax policy
  • tax competition
  • tax evasion
  • interest
  • royalties
Label
A package to tackle harmful tax competition in the European Union
Instantiates
Publication
Label
A package to tackle harmful tax competition in the European Union
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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