The Resource Corporation tax reform - politics and public law

Corporation tax reform - politics and public law

Label
Corporation tax reform - politics and public law
Title
Corporation tax reform - politics and public law
Creator
Subject
Language
eng
Summary
This article offers a functionalist interpretation of themes in the incremental process of corporation tax reform. It argues that it is necessary to gain an appreciation of their political dimension, and of how this shapes the logic of tax. The first part of the discussion examines the insights provided by a public law approach to corporation tax. The second analyses the political, as distinct from the technical, dimension of the issues in corporation tax reform, especially in the light of the decisions of the European Court of Justice in Marks and Spencer plc v Halsey and Cadbury Schweppes plc v Commissioners of Inland Revenue. The third part discusses the implications of the political dimension of corporation tax law for the nature and scope of the decisions taken in the reform process. The fourth considers how the politics of corporation tax continue to affect the public law response to Marks and Spencer and Cadbury Schweppes. In the light of the foregoing discussion, the article closes with some brief thoughts on how legislators might improve the ongoing reform process
Citation source
In: British tax review. - London. - (2007),
http://library.link/vocab/creatorName
Snape, J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax reform
  • fiscal sovereignty
  • group treatment
  • Marks & Spencer case
  • CFC
  • ECJ case law
Label
Corporation tax reform - politics and public law
Instantiates
Publication
Label
Corporation tax reform - politics and public law
Publication

Library Locations

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