The Resource Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Resource Information
The item Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current regimes give rise to various instate and interstate spillovers, which violate the basic tenets? - neutrality and subsidiarity - of the single market. The trade-offs between the implications of these tenets - harmonization and diversity, respectively - can be reconciled by a bottom-up strategy of strengthening source-based taxation and narrowing differences in tax rates. The strategy starts with dual income taxation, proceeds with final source withholding taxes and rate coordination, and is made complete by comprehensive business income taxation (CBIT). Common base and cash flow taxation are not favoured
- Language
- eng
- Label
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
- Title
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
- Language
- eng
- Summary
- This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current regimes give rise to various instate and interstate spillovers, which violate the basic tenets? - neutrality and subsidiarity - of the single market. The trade-offs between the implications of these tenets - harmonization and diversity, respectively - can be reconciled by a bottom-up strategy of strengthening source-based taxation and narrowing differences in tax rates. The strategy starts with dual income taxation, proceeds with final source withholding taxes and rate coordination, and is made complete by comprehensive business income taxation (CBIT). Common base and cash flow taxation are not favoured
- Citation source
- In: International tax and public finance. - New York. - Vol. 24 (2017), no. 5 ; 33 p
- http://library.link/vocab/creatorName
- Cnossen, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- tax system
- harmonization of tax
- dual income tax
- CBIT
- allowance for corporate equity
- cash flow tax
- Label
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
- Label
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
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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/portal/Corporation-taxes-in-the-European-Union--slowly/KXRfPq53qMo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporation-taxes-in-the-European-Union--slowly/KXRfPq53qMo/">Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
