Corporate Income Tax Harmonization in the European Union
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
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1 The Tax Harmonization in the European Union
2 The Evolution of Tax Harmonization in the European Union
Facts and Statistics
4 Objectives of Corporate Income Tax Coordination in the European Union
5 Coordination Systems of Corporate Income Tax in the European Union
6 Effects of Corporate Income Tax HarmonizationCoordination in the European Union
7 Impact Assessment of the Common Consolidated Corporate Tax Base
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According allocation applied assessment Bulgaria capital CCCTB WG cent Common Consolidated Corporate compliance costs Consolidated Corporate Tax consolidated tax base Consolidated tax returns corporate groups corporate income tax Corporate Tax Base corporate tax revenues cross-border activities deductible depreciation Dividends received double taxation eliminated under tax enhanced cooperation agreement EUROCHAMBRES European Commission European Commission’s European Council European Council directive European Parliament European Union factor Foreign tax group member harmful tax impact income tax coordination income tax harmonization income tax rates increase indirect taxes interest and royalties investment legislation located losses Luxembourg m.u. Cost measures non-resident parent company parent-subsidiary directive permanent establishment profits proposal reduced resident companies Romania royalties directive royalty payments Single Market SMEs subsidiaries subsidiarity Tax Base CCCTB tax competition tax consolidation Tax incentives tax paid tax regimes tax treaties taxable income taxpayer tion transaction transfer pricing treaties or exempt withholding tax