Corporate Tax Harmonisation in Europe
Title | Corporate Tax Harmonisation in Europe PDF eBook |
Author | Stephen Bond |
Publisher | |
Total Pages | 79 |
Release | 2000 |
Genre | Capital levy |
ISBN | 9781873357965 |
Corporate Income Tax Harmonization in the European Union
Title | Corporate Income Tax Harmonization in the European Union PDF eBook |
Author | D. Pîrvu |
Publisher | Springer |
Total Pages | 250 |
Release | 2012-08-13 |
Genre | Business & Economics |
ISBN | 1137000910 |
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
The Politics of Corporate Taxation in the European Union
Title | The Politics of Corporate Taxation in the European Union PDF eBook |
Author | Claudio Radaelli |
Publisher | Routledge |
Total Pages | 270 |
Release | 2013-01-11 |
Genre | Business & Economics |
ISBN | 1135106312 |
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
The European Union's Corporate Income Tax Policy
Title | The European Union's Corporate Income Tax Policy PDF eBook |
Author | Pernille Stordrange |
Publisher | GRIN Verlag |
Total Pages | 29 |
Release | 2012-05-29 |
Genre | Political Science |
ISBN | 3656200106 |
Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.
Taxing Multinationals in Europe
Title | Taxing Multinationals in Europe PDF eBook |
Author | Ernesto Crivelli |
Publisher | International Monetary Fund |
Total Pages | 61 |
Release | 2021-05-25 |
Genre | Business & Economics |
ISBN | 1513570765 |
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
EU Corporate Tax Reform
Title | EU Corporate Tax Reform PDF eBook |
Author | Claudio Maria Radaelli |
Publisher | CEPS |
Total Pages | 76 |
Release | 2001 |
Genre | Corporations |
ISBN | 9789290793540 |
Corporate Tax Policy and Incorporation in the EU
Title | Corporate Tax Policy and Incorporation in the EU PDF eBook |
Author | Ruud A. de Mooij |
Publisher | |
Total Pages | 44 |
Release | 2008 |
Genre | Corporations |
ISBN |