A package to tackle harmful tax competition in the European Union
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The work A package to tackle harmful tax competition in the European Union 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, Continuing Resources.
The Resource
A package to tackle harmful tax competition in the European Union
Resource Information
The work A package to tackle harmful tax competition in the European Union 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, Continuing Resources.
- Label
- A package to tackle harmful tax competition in the European Union
- Summary
- Revised version of 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 proposed directive to ensure the effective taxation of non-residents' capital income from savings within the Community, and a commitment to adopt a new directive for the elimination of withholding tax on cross-border royalties and interest. The list of VAT issues in need of reform was not included in this report
- Citation source
- In: COM(97) 564 final. - (November 1997) ; p. 1-12
- Geographic coverage
- European Union
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/hJN0KadPcnc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hJN0KadPcnc/">A package to tackle harmful tax competition in the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
