The Resource How the new EU has dealt with the tax challenges

How the new EU has dealt with the tax challenges

Label
How the new EU has dealt with the tax challenges
Title
How the new EU has dealt with the tax challenges
Creator
Subject
Language
eng
Summary
The tax environment in the new members of the EU has changed since accession in 2004. This article deals with new rules introduced since May 1 2004, and many changes in the field of indirect taxes, mainly impacting VAT, customs duties, excise duties, and consumption tax. There have also been dvelopments in the field of corporate income taxation concerning tax allowances, state subsidies, reorganizations, and the relationship between parent companies and subsidiaries
Citation source
In: International tax review. - London. - Vol. 16 (2005),
http://library.link/vocab/creatorName
  • Norré, P
  • Molnár, I
  • Stocks, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • VAT
  • Parent-Subsidiary Directive
  • Merger Directive
  • European Company
  • tax incentive
  • holding company
  • harmful tax competition
  • documentation requirements
Label
How the new EU has dealt with the tax challenges
Instantiates
Publication
Label
How the new EU has dealt with the tax challenges
Publication

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