Horizontal tax coordination

Resource Information

The work Horizontal tax coordination represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Horizontal tax coordination

Creator

• Englisch, J.

Contributor

• Lang, M
• Pistone, P
• Schuch, J
• Staringer, C

Subject

• cantonal tax
• case law
• federal tax
• harmonization of tax
• regional tax
• ECJ case law

Language

eng

Summary

This book provides an in-depth analysis of the impact of court judgments in the framework of tax harmonization in federal states. It is the result of a research project that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn

Geographic coverage

• European Union
• International

Index

no index present

Language note

English

Literary form

non fiction