The Resource Tax policy : trends in the allocation of powers between the Union and its Member States
Tax policy : trends in the allocation of powers between the Union and its Member States
Resource Information
The item Tax policy : trends in the allocation of powers between the Union and its Member States 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 Tax policy : trends in the allocation of powers between the Union and its Member States 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
- The article analyses the developments in the European tax law over the last twenty-five years. The following issues are dealt with: dualism of direct and indirect taxes and tax harmonization; future EU rule-making in the field of direct taxes; negative integration, fundamental freedoms and state aid; corporate income taxation in the EU Member States and effective average tax rate; conditionality in the context of European Stability Mechanism (ESM). In their interdisciplinary analysis the authors reflect on these developments from the perspective of the vertical allocation of powers. They demonstrate the current balance of taxing powers between the EU (Commission, European Court of Justice) and its Member States
- Language
- eng
- Label
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Title
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Language
- eng
- Summary
- The article analyses the developments in the European tax law over the last twenty-five years. The following issues are dealt with: dualism of direct and indirect taxes and tax harmonization; future EU rule-making in the field of direct taxes; negative integration, fundamental freedoms and state aid; corporate income taxation in the EU Member States and effective average tax rate; conditionality in the context of European Stability Mechanism (ESM). In their interdisciplinary analysis the authors reflect on these developments from the perspective of the vertical allocation of powers. They demonstrate the current balance of taxing powers between the EU (Commission, European Court of Justice) and its Member States
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016), no. 5/6 ; p. 247-261
- http://library.link/vocab/creatorName
-
- Kube, H
- Reimer, E
- Spengel, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- EU law
- harmonization of tax
- fundamental freedoms
- State aid
- allocation of taxing rights
- corporate income tax
- effective tax rate
- Label
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Label
- Tax policy : trends in the allocation of powers between the Union and its Member States
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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/Tax-policy--trends-in-the-allocation-of-powers/rO1BI2yWAqA/" 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/Tax-policy--trends-in-the-allocation-of-powers/rO1BI2yWAqA/">Tax policy : trends in the allocation of powers between the Union and its Member States</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/Tax-policy--trends-in-the-allocation-of-powers/rO1BI2yWAqA/" 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/Tax-policy--trends-in-the-allocation-of-powers/rO1BI2yWAqA/">Tax policy : trends in the allocation of powers between the Union and its Member States</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>
