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This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.
Tax law --- cour de justice europeenne --- harmonisation fiscale --- jurisprudence --- europees hof van justitie --- fiscale harmonisatie --- rechtspraak
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Droit international fiscal --- Conventions doubles impositions --- Droit fiscal comparé --- Union européenne --- Impôt des non-résidents --- Harmonisation fiscale --- Droit international fiscal --- Conventions doubles impositions --- Droit fiscal comparé --- Union européenne --- Impôt des non-résidents --- Harmonisation fiscale
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Droit fiscal --- Impôt --- Fraude fiscale --- Référendum fiscal --- Harmonisation fiscale --- Mentalité du contribuable --- Histoire --- Union européenne --- Droit fiscal --- Impôt --- Fraude fiscale --- Référendum fiscal --- Harmonisation fiscale --- Mentalité du contribuable --- France --- Histoire --- Union européenne
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Đ 9205 --- impot des societes --- harmonisation fiscale --- ce --- pays de la ce --- vennootschapsbelasting --- fiscale harmonisatie --- eg --- eg landen --- Impôt
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tva --- droit communautaire --- harmonisation fiscale --- FR / France - Frankrijk --- 336.225 --- btw --- gemeenschapsrecht --- fiscale harmonisatie --- Omzetbelasting, belasting over de toegevoegde waarde
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directe belastingen --- rechtspraak --- europees hof van justitie --- inbreuken --- harmonisation fiscale --- impots directs --- jurisprudence --- cour de justice europeenne --- infractions --- fiscale harmonisatie
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Taxes --- European Union --- 351.713*13 EC --- harmonisation fiscale --- impot des societes --- ce --- Vennootschapsbelasting--EC --- fiscale harmonisatie --- vennootschapsbelasting --- eg --- 351.713*13 EC Vennootschapsbelasting--EC
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Globalisation has been occurring for decades, making capital and labour more and more mobile. This has led companies to relocate their activities around the world. This wave of relocation means that companies started to generate profits in many different countries. This led to a growing competition between states, who wanted to attract as many companies as possible on their grounds and to benefit from the tax revenues that it can generate. Tax competition has been marked by diminishing corporate tax rates everywhere in Europe and in many places worldwide. Belgium also followed these trends and decreased its corporate tax rates across time. However, its rate stayed among the highest ones in Europe. Belgium still managed to attract companies with its strategy, which consists in shrinking its corporate tax base thanks to several tax expenditures and deductions granted to some kinds of firms. At the same time, companies are also using more and more techniques to evade taxation or decrease their tax burden. This has prompted Europe to react and to propose solutions to prevent this kind of behaviour from firms. Current solutions are seeking to harmonise as much as possible national tax regimes and European policies.
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Tax law --- European Union --- 351.713 EC --- ce --- harmonisation fiscale --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--EC --- eg --- fiscale harmonisatie --- 351.713 EC Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--EC
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Tax law --- European Union --- Taxation --- Droit fiscal --- Law and legislation --- droit fiscal --- harmonisation fiscale --- droit communautaire europeen --- fiscaal recht --- fiscale harmonisatie --- europees gemeenschapsrecht --- Taxation - Law and legislation - European Union countries.
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