The Resource L'Union européenne et la régulation de la concurrence fiscale
L'Union européenne et la régulation de la concurrence fiscale
Resource Information
The item L'Union européenne et la régulation de la concurrence fiscale 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 L'Union européenne et la régulation de la concurrence fiscale 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 book deals with tax competition and analyses the topic from the economic, legal and political point of view. For this purposes the author presents the principal economic theories of tax competition (Tiebout, Oates, Zodrow and Mieszkowitz and the public choice school) and explores the effects and the evaluation of the tax compettition made by these theories. The author concludes that it is difficult to draw the border between harmful and loyal tax competition and therefore to justify from this point of view the regulations of tax competition. The same is from the strictly legal point of view: in the European Treaty the tax competition remains the norm and the tax harmonization the exeption. The second part of the study deals with the Code of Conduct for business taxation, analysing its genesis and characteristics. The third part deals with the regulation of the state aid on taxation and it analyses the principles which govern the State aid in the EU Member Countries
- Language
- eng
- Label
- L'Union européenne et la régulation de la concurrence fiscale
- Title
- L'Union européenne et la régulation de la concurrence fiscale
- Language
- eng
- Summary
- This book deals with tax competition and analyses the topic from the economic, legal and political point of view. For this purposes the author presents the principal economic theories of tax competition (Tiebout, Oates, Zodrow and Mieszkowitz and the public choice school) and explores the effects and the evaluation of the tax compettition made by these theories. The author concludes that it is difficult to draw the border between harmful and loyal tax competition and therefore to justify from this point of view the regulations of tax competition. The same is from the strictly legal point of view: in the European Treaty the tax competition remains the norm and the tax harmonization the exeption. The second part of the study deals with the Code of Conduct for business taxation, analysing its genesis and characteristics. The third part deals with the regulation of the state aid on taxation and it analyses the principles which govern the State aid in the EU Member Countries
- http://library.link/vocab/creatorName
- Santos, A.C. dos
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- French
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax competition
- harmonization of tax
- harmful tax competition
- Code of Conduct
- State aid
- Label
- L'Union européenne et la régulation de la concurrence fiscale
- Extent
- 694 p.
- Isbn
- 9782802726128
- Label
- L'Union européenne et la régulation de la concurrence fiscale
- Extent
- 694 p.
- Isbn
- 9782802726128
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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/LUnion-europ%C3%A9enne-et-la-r%C3%A9gulation-de-la/_u3D14j3p_o/" 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/LUnion-europ%C3%A9enne-et-la-r%C3%A9gulation-de-la/_u3D14j3p_o/">L'Union européenne et la régulation de la concurrence fiscale</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>
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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/LUnion-europ%C3%A9enne-et-la-r%C3%A9gulation-de-la/_u3D14j3p_o/" 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/LUnion-europ%C3%A9enne-et-la-r%C3%A9gulation-de-la/_u3D14j3p_o/">L'Union européenne et la régulation de la concurrence fiscale</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>
