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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.
Buy Fiscal Sovereignty of the Member States in an Internal Market: Past and Future, by Sjaak Jansen, ISBNpublished by Kluwer Law International fromthe World's Legal Bookshop. Integration Approaches to Group Taxation in European Internal Market.
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.
The European Union: Readings on the Theory and Practice of European Integration 2nd edition, London: Macmillan,Pollack, Mark, “International Relations Theory and European Integration” Journal of Common Market Studies (Jun.
), 39(2) Giving learners equal access to the information and tools they need at no extra cost gives them the best opportunity to engage and progress. Read more about Full Enrolment Access.
Browse our product catalogue and lecturer resources. Accounting, finance and economics. Accounting and taxation. Business, management, marketing and strategy.
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.