Wheelers Books

Integration Approaches to Group Taxation in the European Internal Market

Integration Approaches to Group Taxation in the European Internal Market
 

Explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse.

This title can only be ordered as part of Wheelers ePlatform - a library lending platform for schools and public libraries.

Log in with an ePlatform enabled account.

This title is firm sale. Please select carefully as returns are not accepted.

Quick Reference

ISBN 9789041145338
Published 13 October 2008 by Kluwer Law International
Available in EPUB format
Software Read in Browser or Adobe Ebook Compatible Device
Language en
Author(s) By Mitroyanni, Ioanna
Series Eucotax
Availability Wheelers ePlatform

... view full title details below.

Full details for this title

ISBN-13 9789041145338
ISBN-10
Stock Available
Status Wheelers ePlatform
Publisher Kluwer Law International
Imprint Kluwer Law International
Publication Date 13 October 2008
Publication Country THE NETHERLANDS
Format EPUB ebook
Author(s) By Mitroyanni, Ioanna
Series Eucotax
Category Economics, Finance, Business, Industry
Law
Taxation Law
Number of Pages 288
Dimensions Not specified
Weight Not specified - defaults to 0g
Interest Age General Audience
Reading Age General Audience
Dewey Code 343.404
Catalogue Code Not specified

Description of this Electronic Book

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. 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 umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.

^ top

Awards, Reviews & Star Ratings

There are no reviews for this title.

^ top

Author's Bio

There is no author biography for this title.

^ top