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The Resource Corporate tax harmonisation in the European Union : harmonisation of the tax connecting factors

Corporate tax harmonisation in the European Union : harmonisation of the tax connecting factors

Label
Corporate tax harmonisation in the European Union : harmonisation of the tax connecting factors
Title
Corporate tax harmonisation in the European Union : harmonisation of the tax connecting factors
Creator
Subject
Language
eng
Summary
This book examines the degree of tax harmonisation required in order to protect the objectives of the EC Treaty, particularly the economic integration of the EU while also protecting the fiscal sovereignty of the member states. The first three chapters of the book provide a critical analysis of the ways in which the EU institutions have dealt with the issue of company tax harmonisation, and how the European Commision has continuously defended the necessity of company tax harmonisation in order to achieve the objectives of the EC Treaty. The political, economic and legal implications of company tax harmonisation are analysed in chapter one, which also illustrates the difficulties that EU institutions and member states have faced in reaching successful agreements. Chapters two and three provide a critical analysis of how the legislative measures, and the case law that has been developed by the EU institutions, have failed to persuade the European Council that having different company tax systems in the member states is detrimental to the European internal market. Chapter four seeks to establish that the solution to obtaining a tax system that is in general agreement with the EC Treaty objectives does not rest in cutting the fiscal sovereignty of the member states by harmonising their tax systems, bases and rates, but rather in harmonising general tax principles within the EC. Consequently a comparative analysis of the UK and the Spanish tax connecting factors of companies is carried out in chapters five and six. The book concludes in chapter seven that harmonisation of the tax connecting factors for companies at the EU level improves the economic integration in the EU without significant interference in the fiscal sovereignty of the member states, and that this is perhaps the solution that should be adopted by the EU
http://library.link/vocab/creatorName
González Sánchez, E
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Derecho
Series volume
19
http://library.link/vocab/subjectName
  • harmonization of tax
  • corporate income tax
Label
Corporate tax harmonisation in the European Union : harmonisation of the tax connecting factors
Publication
Extent
231 p.
Isbn
9788483737613

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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