The Resource The impact of the EC treaty and the European Court of Justice on member states' tax systems

The impact of the EC treaty and the European Court of Justice on member states' tax systems

Label
The impact of the EC treaty and the European Court of Justice on member states' tax systems
Title
The impact of the EC treaty and the European Court of Justice on member states' tax systems
Creator
Subject
Language
eng
Summary
Judgements of the ECJ and the EC Commission's use of the state aid provisions of the EC treaty to challenge domestic tax measures, together with mounting pressure from the development of the Single Market and a common currency, will continue to drive greater convergence of EC corporate tax sytems. The institutional development of the European Community means that a federal tax solution or agreement on a common corporate tax system is unlikely in the foreseeable future. Mutual recognition of corporate tax systems, as envisioned by the home state taxation proposal, may represent an easier way forward
Citation source
In: Report of proceedings of the first world tax conference report : taxes without borders. - Toronto. - (2000) ; p. 42:1-42:15
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax system
  • mutual recognition principle
Label
The impact of the EC treaty and the European Court of Justice on member states' tax systems
Instantiates
Publication
Label
The impact of the EC treaty and the European Court of Justice on member states' tax systems
Publication

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