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5% dto.
Caracteristicas
- Páginas: 232
- Formato: 24x17 cm
- Fecha Edición: 2005
- Edición: 1
- Idioma: Inglés.
- Encuadernación: Tapa blanda o Bolsillo.
- Peso: 0,44 kg.
- Editorial: UNIV. PAÍS VASCO. SERV. EDITORIAL
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Corporate tax harmonisation in the European Union. Harmonisation of the tax connecting factors
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9788483737613
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This book analyses the degree of tax harmonisation required to protect the objectives of the European Community Treaty. The harmonisation of tax connecting factors for companies improves the economic integration in the Union without interfering significantly with the fiscal sovereignty of the states. For this purpose tax barriers and discriminations that the corporate tax laws of the Member States cause are explained and different alternatives to eliminate these barriers are explored. It is argued that by obtaining minimum tax harmonisation most of the tax distortions created within the European single market could be solved. In particular, harmonising the concept of fiscal residence together with the application of a source-based tax system, fair distribution of revenue and legal certainty could all possibly be achieved.
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