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The Resource Horizontal tax coordination

Horizontal tax coordination

Label
Horizontal tax coordination
Title
Horizontal tax coordination
Creator
Contributor
Subject
Language
eng
Summary
This book provides an in-depth analysis of the impact of court judgments in the framework of tax harmonization in federal states. It is the result of a research project that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn
http://library.link/vocab/creatorName
Englisch, J.
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Schuch, J
  • Staringer, C
http://library.link/vocab/subjectName
  • harmonization of tax
  • case law
  • ECJ case law
  • federal tax
  • regional tax
  • cantonal tax
Label
Horizontal tax coordination
Instantiates
Publication
Contents
  • Tax coordination between Member States in the EU - Role of the ECJ
  • Englisch, J.
  • ; p. 3-50
  • Tax coordination between regions in Australia - Role of the Courts
  • Gerangelos, P.
  • ; p. 53-79
  • Tax coordination between regions in Austria - Role of the Courts
  • Lang, M.
  • Paterno, L.
  • ; p. 81-93
  • Tax coordination between regions in Belgium - Role of the Courts
  • Traversa, E.
  • Vintras, B.
  • ; p. 95-120
  • Tax coordination between regions in Brazil - Role of the Courts
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 121-148
  • Tax coordination between regions in India - Role of the Courts
  • Gupta, S.
  • ; p. 149-169
  • Influence of the Mexican judiciary in the shaping of the national tax coordination system: trends and challenges
  • Domínguez Crespo, C.A.
  • Solórzano Ureta, S.
  • ; p. 171-187
  • Tax coordination between regions in Russia - Role of the Courts
  • Vinnitskiy, D.
  • ; p. 189-199
  • Tax coordination among regions in Spain - Role of the Courts
  • Rozas, J.A.
  • ; p. 201-219
  • Tax coordination between cantons in Switzerland - Role of the Courts
  • Simonek, M.
  • ; p. 221-244
  • Tax coordination between the US States - The role of the Courts
  • Hellerstein, W.
  • ; p. 245-291
  • Brief critical observations on the problem of horizontal tax coordination between 'Overseas Territorial Communities' within the French Republic
  • Dubut, T.
  • ; p. 295-308
  • Horizontal tax coordination: the Canadian perspective and a few general observations
  • Haag, M.
  • ; p. 309-315
  • Commentary on Horizontal Tax Coordination Conference
  • Hellerstein, W.
  • ; p. 317-321
  • Similar cases, different outcomes
  • Hongler, P.
  • ; p. 323-330. - Includes bibliography
  • Steering the development of direct taxes towards a fair mix of positive and negative integration
  • Pistone, P.
  • ; p. 331-348
  • Comparing tax coordination by Court decisions in the European Union, Switzerland and the United States
  • Vanistendael, F.
  • ; p. 349-352
Extent
xviii, 356 p.
Isbn
9789087221560
Isbn Type
(eBook)
Label
Horizontal tax coordination
Publication
Contents
  • Tax coordination between Member States in the EU - Role of the ECJ
  • Englisch, J.
  • ; p. 3-50
  • Tax coordination between regions in Australia - Role of the Courts
  • Gerangelos, P.
  • ; p. 53-79
  • Tax coordination between regions in Austria - Role of the Courts
  • Lang, M.
  • Paterno, L.
  • ; p. 81-93
  • Tax coordination between regions in Belgium - Role of the Courts
  • Traversa, E.
  • Vintras, B.
  • ; p. 95-120
  • Tax coordination between regions in Brazil - Role of the Courts
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 121-148
  • Tax coordination between regions in India - Role of the Courts
  • Gupta, S.
  • ; p. 149-169
  • Influence of the Mexican judiciary in the shaping of the national tax coordination system: trends and challenges
  • Domínguez Crespo, C.A.
  • Solórzano Ureta, S.
  • ; p. 171-187
  • Tax coordination between regions in Russia - Role of the Courts
  • Vinnitskiy, D.
  • ; p. 189-199
  • Tax coordination among regions in Spain - Role of the Courts
  • Rozas, J.A.
  • ; p. 201-219
  • Tax coordination between cantons in Switzerland - Role of the Courts
  • Simonek, M.
  • ; p. 221-244
  • Tax coordination between the US States - The role of the Courts
  • Hellerstein, W.
  • ; p. 245-291
  • Brief critical observations on the problem of horizontal tax coordination between 'Overseas Territorial Communities' within the French Republic
  • Dubut, T.
  • ; p. 295-308
  • Horizontal tax coordination: the Canadian perspective and a few general observations
  • Haag, M.
  • ; p. 309-315
  • Commentary on Horizontal Tax Coordination Conference
  • Hellerstein, W.
  • ; p. 317-321
  • Similar cases, different outcomes
  • Hongler, P.
  • ; p. 323-330. - Includes bibliography
  • Steering the development of direct taxes towards a fair mix of positive and negative integration
  • Pistone, P.
  • ; p. 331-348
  • Comparing tax coordination by Court decisions in the European Union, Switzerland and the United States
  • Vanistendael, F.
  • ; p. 349-352
Extent
xviii, 356 p.
Isbn
9789087221560
Isbn Type
(eBook)

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      3.148008 101.712199
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