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Titlebook: Corporate Income Tax Harmonization in the European Union; Daniela Pîrvu Book 2012 Palgrave Macmillan, a division of Macmillan Publishers L

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书目名称Corporate Income Tax Harmonization in the European Union
编辑Daniela Pîrvu
视频videohttp://file.papertrans.cn/239/238548/238548.mp4
丛书名称Palgrave Macmillan Studies in Banking and Financial Institutions
图书封面Titlebook: Corporate Income Tax Harmonization in the European Union;  Daniela Pîrvu Book 2012 Palgrave Macmillan, a division of Macmillan Publishers L
描述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.
出版日期Book 2012
关键词corporate tax; European Union (EU); statistics
版次1
doihttps://doi.org/10.1057/9781137000910
isbn_softcover978-1-349-43347-6
isbn_ebook978-1-137-00091-0Series ISSN 2523-336X Series E-ISSN 2523-3378
issn_series 2523-336X
copyrightPalgrave Macmillan, a division of Macmillan Publishers Limited 2012
The information of publication is updating

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The Evolution of Tax Harmonization in the European Union, harmonization, due to its influence on the free movement of goods and services. This idea was underlined in Article 99 of the Treaty of Rome in 1957 and repeated in Articles 90 and 93 of the Treaty of Maastricht in 1992. The main efforts of indirect tax harmonization (harmonization does not mean th
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The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics, corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corpo
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Objectives of Corporate Income Tax Coordination in the European Union,of corporate income tax coordination were defined by the European Commission’s strategy documents and were based on studies, research and analysis. This chapter presents the specific objectives of corporate income tax coordination in the EU. It also argues for the idea that corporate income tax coor
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Effects of Corporate Income Tax Harmonization/Coordination in the European Union,ts have been conducted by independent experts and specialized services of the European Commission or at its request. The attention of experts has mainly turned to estimates of the economic impact of corporate income tax harmonization/coordination (change in GDP, welfare and tax revenues), but other
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Impact Assessment of the Common Consolidated Corporate Tax Base,: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework. Assessing the various options with respect to the practical impacts of introducing a CCCTB was
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