Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

This paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính:	Devereux, M
Định dạng:	Journal article
Được phát hành:	2004

Những quyển sách tương tự

THE IMPACT OF CORPORATE INCOME TAXATION ON THE LOCATION OF FDI IN THE EUROPEAN UNION
Bằng: Gheorghe MATEI, et al.
Được phát hành: (2010-11-01)

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
Bằng: Devereux, M
Được phát hành: (1999)

The Prospects of the Corporate Taxation Agreement in the European Union
Bằng: Gheorghe Matei, et al.
Được phát hành: (2009-01-01)

The Prospects of the Corporate Taxation Agreement in the European Union
Bằng: Gheorghe Matei, et al.
Được phát hành: (2009-01-01)

ASPECTS CONCERNING CORPORATE TAXATION IN THE EUROPEAN UNION
Bằng: Gheorghe MATEI, et al.
Được phát hành: (2009-05-01)

Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
Bằng: Mlčúchová Markéta
Được phát hành: (2023-09-01)

What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States
Bằng: Karpowicz Andrzej
Được phát hành: (2022-12-01)

Taxmanship : principles and proposals for the reform of taxation/
Bằng: 226397 Clark, Colin
Được phát hành: (1970)

Corporate income tax reforms and international tax competition
Bằng: Devereux, M, et al.
Được phát hành: (2002)

THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE
Bằng: E. Nosova
Được phát hành: (2016-01-01)

GREEN TAXATION IN THE EUROPEAN UNION
Bằng: Narcis MITU, et al.
Được phát hành: (2011-11-01)

LABOUR TAXATION IN THE EUROPEAN UNION
Bằng: Sabau-Popa Liviu Mihai, et al.
Được phát hành: (2011-07-01)

Company Taxation in the European Union
Bằng: Dorota Wawrzyniak
Được phát hành: (2011-09-01)

Issues in the taxation of income from foreign portfolio and direct investment
Bằng: Devereux, M
Được phát hành: (2000)

Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
Bằng: A. P. Garnov, et al.
Được phát hành: (2021-07-01)

The brain drain and income taxation: a proposal,
Bằng: Bhagwati, Jagdish N.
Được phát hành: (2011)

The Taxation of Agriculture in the European Union Countries
Bằng: Kinga Gruziel, et al.
Được phát hành: (2018-12-01)

DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION
Bằng: Gabriela DOBROTĂ
Được phát hành: (2010-09-01)

DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION
Bằng: Gabriela DOBROTĂ
Được phát hành: (2010-06-01)

The Transposition of the OECD-Proposed Tax Reform at the European Union level
Bằng: Laurentiu-Mihai Tanase, et al.
Được phát hành: (2024-08-01)

Compliance costs of corporate income taxation in malaysia, 1995
Bằng: Loh, A., et al.
Được phát hành: (1997)

The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations
Bằng: Milena Otavová
Được phát hành: (2014-01-01)

Corporate taxation and investment : the implication of the 1984 tax reform /
Bằng: 424374 Morgan, Eleanor J.
Được phát hành: (1986)

CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION
Bằng: ALICE CRISTINA MARIA ZDANOVSCHI
Được phát hành: (2012-05-01)

Taxation of public pensions in European Union countries
Bằng: Cieślukowski Maciej
Được phát hành: (2024-06-01)

Determinants of inheritance and gifts taxation in the European Union
Bằng: Kudła Janusz, et al.
Được phát hành: (2023-09-01)

Direct Taxation in the European Union Countries (I)
Bằng: Maria-Cosmina PINȚEA
Được phát hành: (2021-09-01)

ANALYSIS OF THE TAXATION TREND IN THE STATES OF THE EUROPEAN UNION
Bằng: Gica-Gherghina, Culiţă
Được phát hành: (2013-01-01)

Financial transactions taxation in the European Union and Croatia
Bằng: Massimo Milevoj
Được phát hành: (2016-09-01)

The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax
Bằng: Martynas Endrijaitis
Được phát hành: (2021-06-01)

Changes in the taxation of personal and corporate income in developed countries
Bằng: Leoš Vítek
Được phát hành: (2012-01-01)

Reforming the taxation of personal income and the need for universal Declaration in Kazakhstan
Bằng: Marjan Urazgalieva, et al.
Được phát hành: (2019-05-01)

Essence of Wealth and its Taxation in European Union Countries
Bằng: Iarenko Ganna M.
Được phát hành: (2013-12-01)

Harmonization of income taxation of individuals in the Eurasian economic union countries
Bằng: Yu. D. Shmelev
Được phát hành: (2019-04-01)

Reforming Taxation System under Conditions of European Integration
Bằng: Olha Zhuk
Được phát hành: (2017-12-01)

COMPARATIVE ANALYSIS OF THE LEVEL OF TAXATION IN ROMANIA AND EUROPEAN UNION
Bằng: MARIA ZENOVIA GRIGORE, et al.
Được phát hành: (2011-04-01)

TAXATION OF ENERGY PRODUCTS AND ELECTRICITY TO THE EUROPEAN UNION LEVEL
Bằng: PĂUNESCU ALBERTO NICOLAE, et al.
Được phát hành: (2012-06-01)

INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES
Bằng: MARIUS CRISTIAN MILOŞ, et al.
Được phát hành: (2014-12-01)

THE IMPACT OF THE FINANCIAL CRISIS ON TAXATION IN ROMANIA AND IN EUROPEAN UNION
Bằng: TEODORESCU CRISTIAN DRAGOS
Được phát hành: (2014-05-01)

The Dynamics of Taxation Applied to Multinational Enterprises in the European Union
Bằng: Laurențiu-Mihai Tănase, et al.
Được phát hành: (2022-12-01)