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The Resource Integration approaches to group taxation in the European Internal Market

Integration approaches to group taxation in the European Internal Market

Label
Integration approaches to group taxation in the European Internal Market
Title
Integration approaches to group taxation in the European Internal Market
Creator
Subject
Language
eng
Summary
This work explores the prospect for creating a group taxation system extending across national borders in the EC. The author discusses what shape the elements of such a system should take and identifies the areas of complexity or probable impasse. The followig topisc are covered: ECJ jurisprudence relevant to groups; corporate tax systems of Canada, Switzerland and the USA with a focus on differences between the federal and sub-federal level; the policies for corporate taxation in integrated markets; administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; entitlement to group membership; tax base integration; territorial delineation of the group; and formulary apportionment
http://library.link/vocab/creatorName
Mitroyanni, J
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 21
http://library.link/vocab/subjectName
  • group of companies
  • corporate income tax
  • federal tax
  • tax base
  • formulary apportionment
  • ECJ case law
Label
Integration approaches to group taxation in the European Internal Market
Instantiates
Publication
Extent
xvi, 262 p.
Isbn
9789041127792
Label
Integration approaches to group taxation in the European Internal Market
Publication
Extent
xvi, 262 p.
Isbn
9789041127792

Library Locations

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