The Resource Towards tax co-ordination in the European Union. A package to tackle harmful tax competition

Towards tax co-ordination in the European Union. A package to tackle harmful tax competition

Label
Towards tax co-ordination in the European Union. A package to tackle harmful tax competition
Title
Towards tax co-ordination in the European Union. A package to tackle harmful tax competition
Subject
Summary
Broad (initial) outline of a package of measures to curb harmful tax competition drawn up by the EC Commission with the help of the Tax Policy Group appointed as a result of the second Monti report. The measures include a draft code of conduct for business taxation aimed at restricting tax competition, basic elements of a proposal to ensure the effective taxation of non- residents' capital income from savings within the Community, a commitment to adopt a new directive for the elimination of withholding tax on cross-border royalties and interest, and a number of VAT issues in need of reform
Citation source
In: COM(97) 495 final. - (October 1997) ; p. 1-14
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Code of Conduct
  • tax policy
  • tax competition
  • tax evasion
  • interest
  • royalties
  • VAT
Label
Towards tax co-ordination in the European Union. A package to tackle harmful tax competition
Instantiates
Publication
Label
Towards tax co-ordination in the European Union. A package to tackle harmful tax competition
Publication

Library Locations

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      52.3736660 4.9336932
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