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The Resource L'Union européenne et la régulation de la concurrence fiscale

L'Union européenne et la régulation de la concurrence fiscale

Label
L'Union européenne et la régulation de la concurrence fiscale
Title
L'Union européenne et la régulation de la concurrence fiscale
Creator
Subject
Language
eng
Summary
This book deals with tax competition and analyses the topic from the economic, legal and political point of view. For this purposes the author presents the principal economic theories of tax competition (Tiebout, Oates, Zodrow and Mieszkowitz and the public choice school) and explores the effects and the evaluation of the tax compettition made by these theories. The author concludes that it is difficult to draw the border between harmful and loyal tax competition and therefore to justify from this point of view the regulations of tax competition. The same is from the strictly legal point of view: in the European Treaty the tax competition remains the norm and the tax harmonization the exeption. The second part of the study deals with the Code of Conduct for business taxation, analysing its genesis and characteristics. The third part deals with the regulation of the state aid on taxation and it analyses the principles which govern the State aid in the EU Member Countries
http://library.link/vocab/creatorName
Santos, A.C. dos
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
French
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax competition
  • harmonization of tax
  • harmful tax competition
  • Code of Conduct
  • State aid
Label
L'Union européenne et la régulation de la concurrence fiscale
Instantiates
Publication
Extent
694 p.
Isbn
9782802726128
Label
L'Union européenne et la régulation de la concurrence fiscale
Publication
Extent
694 p.
Isbn
9782802726128

Library Locations

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