Company Tax Reform In The European Union

Author : Joann Martens-Weiner
Publisher : Springer Science & Business Media
Page : 127 pages
File Size : 55,5 Mb
Release : 2006-03-14
Category : Business & Economics
ISBN : 9780387294872

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Company Tax Reform in the European Union by Joann Martens-Weiner Pdf

Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.

Author : Claudio Maria Radaelli,Alexander Klemm
Publisher : CEPS
Page : 76 pages
File Size : 43,8 Mb
Release : 2001
Category : Corporations
ISBN : 9290793546

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EU Corporate Tax Reform by Claudio Maria Radaelli,Alexander Klemm Pdf

Author : Luigi Bernardi,Mark Chandler,Luca Gandullia
Publisher : Routledge
Page : 227 pages
File Size : 40,7 Mb
Release : 2005-02-03
Category : Business & Economics
ISBN : 9781134270736

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Tax Systems and Tax Reforms in New EU Member States by Luigi Bernardi,Mark Chandler,Luca Gandullia Pdf

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Author : Claudio Radaelli
Publisher : Routledge
Page : 270 pages
File Size : 47,7 Mb
Release : 2013-01-11
Category : Business & Economics
ISBN : 9781135106317

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The Politics of Corporate Taxation in the European Union by Claudio Radaelli Pdf

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?

Author : Luigi Bernardi,Paola Profeta
Publisher : Routledge
Page : 336 pages
File Size : 49,6 Mb
Release : 2004
Category : Finance, Public
ISBN : 9781134352777

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Tax Systems and Tax Reforms in Europe by Luigi Bernardi,Paola Profeta Pdf

This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.

Author : Christoph Spengel,Andreas Oestreicher
Publisher : Springer Science & Business Media
Page : 186 pages
File Size : 46,7 Mb
Release : 2011-10-12
Category : Business & Economics
ISBN : 9783790827569

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Common Corporate Tax Base in the EU by Christoph Spengel,Andreas Oestreicher Pdf

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

Author : Otto H. Jacobs,Christoph Spengel
Publisher : Springer Science & Business Media
Page : 131 pages
File Size : 55,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642510366

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Effective Tax Burden in Europe by Otto H. Jacobs,Christoph Spengel Pdf

Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.

Author : Ernesto Crivelli,Ruud A. de Mooij,J. E. J. De Vrijer,Mr. Shafik Hebous,Mr. Alexander D Klemm
Publisher : International Monetary Fund
Page : 61 pages
File Size : 50,5 Mb
Release : 2021-05-25
Category : Business & Economics
ISBN : 9781513570761

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Taxing Multinationals in Europe by Ernesto Crivelli,Ruud A. de Mooij,J. E. J. De Vrijer,Mr. Shafik Hebous,Mr. Alexander D Klemm Pdf

This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.

Author : Luigi Bernardi,Mark W. S. Chandler,Luca Gandullia
Publisher : Psychology Press
Page : 258 pages
File Size : 40,9 Mb
Release : 2005
Category : Business & Economics
ISBN : 0415349885

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Tax Systems and Tax Reforms in New EU Members by Luigi Bernardi,Mark W. S. Chandler,Luca Gandullia Pdf

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 524 pages
File Size : 41,5 Mb
Release : 2008-01-01
Category : Law
ISBN : 9789041126665

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Tax Compliance Costs for Companies in an Enlarged European Community by Michael Lang Pdf

"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.

Author : Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 388 pages
File Size : 53,6 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781513511771

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Corporate Income Taxes under Pressure by Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry Pdf

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Author : Giuseppe Carone,Jan Host Schmidt,Gaëtan Nicodème
Publisher : Unknown
Page : 48 pages
File Size : 48,8 Mb
Release : 2007
Category : Revenue
ISBN : IND:30000115599601

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Tax Revenues in the European Union by Giuseppe Carone,Jan Host Schmidt,Gaëtan Nicodème Pdf

Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.

Author : Alexander Klemm
Publisher : Unknown
Page : 62 pages
File Size : 41,8 Mb
Release : 2011
Category : Electronic
ISBN : OCLC:1088461695

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EU Corporate Tax Reform by Alexander Klemm Pdf

Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion. Nevertheless, a coherent EU policy is needed for corporate tax reform. The question then becomes: What direction is most appropriate for EU corporate tax policy? This report provides an overview of the options for corporate taxation in Europe, examining both the potential problems and solutions.

Author : Christiane Malke
Publisher : Springer Science & Business Media
Page : 266 pages
File Size : 45,7 Mb
Release : 2010-05-07
Category : Business & Economics
ISBN : 9783834986559

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Taxation of European Companies at the Time of Establishment and Restructuring by Christiane Malke Pdf

Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.

Author : Sijbren Cnossen
Publisher : Unknown
Page : 68 pages
File Size : 52,6 Mb
Release : 1996
Category : Corporations
ISBN : STANFORD:36105070695387

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Reform and Harmonization of Company Tax Systems in the European Union by Sijbren Cnossen Pdf

This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.