Integration approaches to group taxation in the European internal market

by Ioanna Mitroyanni

Publisher: Kluwer Law International, Publisher: Sold and distributed in North, Central, and South America by Aspen Publishers in Alphen aan den Rijn, The Netherlands, Frederick, MD

Written in English
Published: Pages: 262 Downloads: 533
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Subjects:

  • Holding companies -- Taxation -- European Union countries,
  • Subsidiary corporations -- Taxation -- European Union countries,
  • Corporations -- Taxation -- Law and legislation -- European Union countries

Edition Notes

Includes bibliographical references (p. [227]-247).

StatementIoanna Mitroyanni.
SeriesEUCOTAX series on European taxation -- v. 21, Eucotax series on European taxation -- 21.
Classifications
LC ClassificationsKJE7198 .M58 2008
The Physical Object
Paginationxvi, 262 p. ;
Number of Pages262
ID Numbers
Open LibraryOL23175712M
ISBN 109041127798
ISBN 109789041127792
LC Control Number2009287083

Regional Integration in Africa Trudi Hartzenberg Trade Law Centre for Southern Africa (tralac) Manuscript date: October Disclaimer: This is a working paper, and hence it represents research in progress. This paper represents the opinions of the author, and is the product of professional research. It . International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income.   I note in this respect the European Commission’s initiative of establishing expert groups to conduct a thorough assessment of the state of integration of European financial markets. As indicated by the Inter-Institutional Monitoring Group, there are considerable costs attached to consultation processes, for both authorities and market players. In political science, intergovernmentalism treats states, and national governments in particular, as the primary actors in the integration process. Intergovernmentalist approaches claim to be able to explain both periods of radical change in the European Union because of converging governmental preferences and periods of inertia because of diverging national interests.

  Abstract. In contrast to the VAT regime, income taxation in the European Union (EU) remains almost fully non-harmonised. A number of factors suggest the possibility that harmonisation of direct taxes in the EU may not be as far-fetched as many by: 1. Common Market Law Review –, c Kluwer Law International. Printed in the Netherlands. TAXATION AND STATE AID LAW IN THE EUROPEAN UNION WOLFGANG SCHON¨ 1. Communications from Brussels Forty years after the entry into force of the Treaty of Rome, the safeguarding of competition in the Community remains at the top of the Cited by: Integration of International Capital Markets: The Size of Government and Tax Coordination Assaf Razin, Efraim Sadka. Chapter in NBER book Taxation in the Global Economy (), Assaf Razin and Joel Slemrod, editors (p. - ) Conference held February , European integration studies in a number of disciplines: Cultural Studies, Economics, History, Law and Political Science, but also focus on other, more generic issues such as methodology and teaching of European integration and the role of film and media in the study of European integration.

APPROACHES TO UNITARY TAXATION True reform would begin with confronting the reality that modern-day MNEs are unified and highly integrated group of entities that are under single control and have a single set of owners. That means jettisoning separate-entity taxation of MNEs and the use of transfer pricing rules to determine profitFile Size: 4MB. International-capital market integration has become a key policy issue in the prospective integration of Europe of In this context this paper provides a theoretical analysis of the effects of relaxing restrictions on the international flow of capital on the fiscal branch of government: the optimal provision of public goods, the structure. Ask an economist about the benefit of international financial integration, and what first comes to his or her mind is likely to involve, in one way or another, the efficiency of laissez-faire. A more open and competitive international capital market induces a more efficient international allocation of by: migration policies, whereas the latter requires effective integration policies. PC suggested that the different approaches to integration of immigrants used in European countries may help identify strategies that are more effective than others. PC suggested the following as a challenge to Norway: How to maintain in the general.

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Integration approaches to group taxation in the European internal market. [Ioanna Mitroyanni] -- This work explores the prospect for creating a group taxation system extending across national borders in the EC.

The author discusses what shape. Buy Integration Approaches to Group Taxation in European Internal Market, by Ioanna Mitroyanni, ISBNpublished by Kluwer Law International fromthe World's Legal Bookshop. Shipping in the UK is free. Competitive shipping rates world-wide.

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EUCOTAX Series on European Tax VOLUME 21 Integration Approaches to Group Taxation in the European Internal Market by Ioanna Mitroyanni Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory.

The book is essential Integration approaches to group taxation in the European internal market book countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices.

Integration Approaches to Group Taxation in the European Internal Market, EUCOTAX Series on European Taxation (, Kluwer Author: Antony Ting.

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Abstract. A consolidated taxation of groups of companies located in different EU Member States corresponds with the idea of an internal market within the European Union as stated in Article 3 (3) of the Treaty on European : Tim Hackemann.

Taxation of Foreign Business Income within the European Internal Market Why this book. The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of Author: Jérôme Monsenego.

Internal Market aims at integration, competition and innovation, but The European Internal Market project, which was initiated in the mids with the publication of the White Paper on the Single Market Programme, signalled the end of a period of euro-pessimism associated with the political, economic and monetary crises of theCited by: Market.

(5) Most significantly, the Internal Market had not been established yet in The same holds for Economic and Monetary Union. Both developments impact on how the functioning of company tax systems within the EU has to be evaluated.

As economic integration in the Internal MarketFile Size: 1MB. Dissertation for the Degree of Doctor of Philosophy, Ph.D.

Stockholm School of Economics Keywords:Europe, internal market, tax law, direct taxation, business income, territoriality, worldwide taxation.

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The Principle of Equality in European Taxation. Traditional and Alternative Routes to European Tax Integration Table of Contents Preface List of Abbreviations Chapter 0.

The General Report Dennis Weber Traditional and alternative routes to European tax integration Overview of the subjects Part One – Sources of EU law for integration in direct and indirect taxation The article provides the analyses of the early stages of creation the body of contemporary EU Customs Law that has been realized within frameworks of the European Customs Union Study Group (ECUSG.

The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula apportionment.

Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax member Cited by: 6.

Commission of the European Communities Towards an Internal Market without Tax Obstacles: A Strategy for Providing Companies with a Consolidated Corporate Tax Base for their EU-Wide Activities Commission to the Council, the European Parliament and the Social Committee Brussels Author: Michael Kobetsky.

The EESC has six sections, specialising in concrete topics of relevance to the citizens of the European Union, ranging from social to economic affairs, energy, environment, external relations or. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market.

If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business by: 4. 2 Dziurdź/Marchgraber (Eds), Non-Discrimination in European and Tax Treaty Law I.

Introduction Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law as well as tax treaty law.

Both direct and indirect taxation are affected by the various types. MINUTES OF THE WORKING GROUP INTERNAL MARKET AND SERVICES IHLI Uwe European Commission, DG Taxation and Customs Union Head of Section - Corporate Tax Directives and CCCTB Biebel Reinhard European Commission, DG Internal Market and Services Policy Coordinator - Financial Services.

2 Size: KB. Limiting our analysis to the effects forecast by the orthodox theory of market integration (that is, excluding the case of economies of scale), we find that the CU in its early years did not create a large trade diversion, but at the same time it added only per cent to the GDP of its six founding members (Balassa, ).Author: Carlo Altomonte, Mario Nava.

This book brings together the views of leading academics, European Commission representatives and senior policy makers from national governments in charge or regional policy. The papers organized in this volume are the results of the discussions held at a conference on regional policy held in Barcelona and jointly organized by the World Bank.

The estimates are based on the European Tax Analyzer with data from the year and apply options specified by the Commission’s Steering Group. Read more Discover more. Wendy Asbeek Brusse, Tariffs, Trade and European Integration From Study Group to Common Market, St.

Martins Press, New York, xiii + pp. $ (hardback), ISBN: Reviewed for by Catherine R. Schenk, Department of Economic and Social.

History, University of Glasgow. offered for this relatively low level of EU internal market integration. Key words: Borders, European Union, market integration, gravity, economic integration JEL codes: F15, O52 * Consuelo Pacchioli ([email protected]) was a researcher at CEPS at the time of writing this paper.

The moral hazard argument should be recognised by putting (1) a strict quantitative limit on the size of the European budget, expressed as a percentage of the GDP of the Union as a whole, but taking into account the magnitude of the task of further economic and social integration of the Union, (2) by putting a qualitative limit on the nature of.

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The Political Economy of European Integration This is the first book to present a balanced and accessible introduction to diverse political economy perspectives on different aspects of European integration, demonstrating both the importance and the potential of research in this Size: 1MB.Directorate-General for Research WORKING PAPER The Reform of Taxation in EU Member States Economic Affairs Series ECON EN File Size: KB.Market and Services, at an exciting time in the development of the internal market in financial services.

Although the legislative phase of the Financial Services Action Plan is drawing to a close, there is still much to do to build a real European integrated capital market.