The Resource Harmful tax competition revisited : why not a purely legal perspective under EC law?

Harmful tax competition revisited : why not a purely legal perspective under EC law?

Label
Harmful tax competition revisited : why not a purely legal perspective under EC law?
Title
Harmful tax competition revisited : why not a purely legal perspective under EC law?
Creator
Subject
Language
eng
Summary
This article provides a detailed examination of the question of whether or not the European Union should rely on tax competition rather than on tax harmonization with regard to corporate taxation. The author considers the competition between the Member States in designing their general corporate tax regimes and concludes that national tax policymakers may decide that the significant predictability in the effects of competition based on general corporate tax regimes could be in their long-term interests
Citation source
In: European taxation. - Amsterdam. - Vol. 45 (2005),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • harmful tax competition
  • corporate income tax
Label
Harmful tax competition revisited : why not a purely legal perspective under EC law?
Instantiates
Publication
Label
Harmful tax competition revisited : why not a purely legal perspective under EC law?
Publication

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