Harmful Tax Competition In the European Union
International Taxation
Autor:
Kiekebeld B. J.
Kiekebeld B. J.
Editura / Producator:
Kluwer Law
Kluwer Law
Pret : 425.00 lei
9789041124470
Data aparitiei: 13 Ian 2006
Nr pagini : 0
Data aparitiei: 13 Ian 2006
Nr pagini : 0
Detalii Harmful Tax Competition In the European Union
Harmful Tax Competition In the European Union
The increased mobility of economic activities has resulted in a sharp increase in tax competition between countries. Tax competition can have desirable consequences, such as more efficiency, but it can also have undesirable or harmful consequences, such as a race to the bottom.
Since 1997 the year of publication of the Code of Conduct the fight against harmful tax competition has been one of the main issues of the EU-tax policy. However, the discussion about harmful tax competition till now has been very misty. For a long time the discussion about harmful tax competition had a very political character. However, in course of time the relation between harmful tax competition and the state-aids provisions in the EC-Treaty was accentuated more and more. However, a more fundamental comparison between harmful tax competition and the state-aids provisions was missing. Furthermore, the relationship between the possible measures to combat harmful tax competition and the EC Treaty did not get a lot of attention. The aim of this publication is to bring more clearness and line in the ample discussion.
Clientii au mai comandat:
Pe aceeasi tematica: International Taxation
International Family law for the European UnionWhat international family law is necessary for the proper functioning of the internal market? An in-depth analysis of international family law within the European Union from a multidisciplinary approach was needed to tackle this central theme. Articles 61c and 65 of the EC...
International Trade and Economic Law and the European Union explores the developing nature of international trade law,with particular emphasis on World Trade Organization law and its effects within the European Union. In the aftermath of the Seattle upheaval, vital questions are being raised as to the future course of ...
Law and Governance in an Enlarged European Union is to critically address the institutional and substantive legal issues resulting from European enlargement, chiefly those relating to the legal foundations on which the enlarged Union is being built. The accession of new Member States creates the potential for a stronge...
Social Law and Policy in an Evolving European Union have been moving increasingly into the mainstream of the European Union. In recent years there have been important changes to the Treaty framework for enacting social policy,bringing the role of the social partners to the fore. New Treaty provisions for adopting discr...
The European Union explains to a general audience what the European Union is about and how it has grown since 1952 into a polity of 25 States and a population of more than 450 million people. It explains the constitution-making process that is currently taking place in the European Union, and the significance of the dr...
The European Union and Global Emergencies. A Law and Policy Analysis provides a legal and policy analysis of the European Union's involvement in global emergencies. Bringing together leading academics and officials from the European Institutions, it offers a sophisticated analysis of the theoretical and practical i...
Contul meu
Reducerea zilei
Produsul saptamanii
Newsletter
Pentru a fi la curent cu promotiile Carte Juridica, abonati-va la newsletter.
Cos de cumparaturi
Top vanzari:
Tematici
» Abonamente
» Admitere
» Asistenta sociala
» Asigurari
» Business
» Cereri si actiuni in justitie
» Coduri si legi comentate
» Comert-Finante-Banci
» Comunicare si relatii publice
» Concurenta
Edituri
» --------------
» A.G.E.P.I.
» A.G.E.R.
» A.S.D.P.I.
» A.S.R.O.
» Academia Romana
» All
» Argessis
» ASAB
» ASE
