Tax Compliance Costs For Companies In An Enlarged European Community

Author by : Michael Lang
Language : en
Publisher by : Kluwer Law International B.V.
Format Available : PDF, ePub, Mobi
Total Read : 9
Total Download : 191
File Size : 53,9 Mb
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Description : "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.


Vat Neutrality

Author by : Charlène Adline Herbain
Language : en
Publisher by : Primento
Format Available : PDF, ePub, Mobi
Total Read : 55
Total Download : 779
File Size : 42,7 Mb
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Description : Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.


Taxation Of Hybrid Financial Instruments And The Remuneration Derived Therefrom In An International And Cross Border Context

Author by : Sven-Eric Bärsch
Language : en
Publisher by : Springer Science & Business Media
Format Available : PDF, ePub, Mobi
Total Read : 75
Total Download : 858
File Size : 54,5 Mb
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Description : Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.


Advances In Taxation

Author by : John Hasseldine
Language : en
Publisher by : Emerald Group Publishing
Format Available : PDF, ePub, Mobi
Total Read : 59
Total Download : 350
File Size : 54,9 Mb
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Description : Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.


International Tax Coordination

Author by : Martin Zagler
Language : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 11
Total Download : 434
File Size : 40,9 Mb
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Description : The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.


The British National Bibliography

Author by : Arthur James Wells
Language : en
Publisher by :
Format Available : PDF, ePub, Mobi
Total Read : 41
Total Download : 915
File Size : 51,5 Mb
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Description :


The Enlargement Of The European Union

Author by : Ine Lejeune
Language : en
Publisher by : John Wiley & Sons
Format Available : PDF, ePub, Mobi
Total Read : 56
Total Download : 814
File Size : 51,5 Mb
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Description : The Enlargement of the European Union: A Guide for the Entrepreneur is a practical reference book for business and financial investors looking at changes and opportunities arising from the expansion of Europe. It provides coverage of all the important issues for business and financial communities, setting out a framework for senior management to checklist their own situations and take advantage of a market that contains 450 million customers.


Subsidiarity And Economic Reform In Europe

Author by : George Gelauff
Language : en
Publisher by : Springer Science & Business Media
Format Available : PDF, ePub, Mobi
Total Read : 39
Total Download : 694
File Size : 52,6 Mb
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Description : Subsidiarity in the European Union, as the guiding principle of decision-making "close to the people", is often motivated and discussed from a predominantly political perspective. In this book, experts draw the demarcation between national and European policies from an economic viewpoint. Insights from economic theory and empirical research are used both to analyse the assignment of policies between the EU and its member states and to identify appropriate levels of decision-making.


The Enlarged European Union

Author by : Ian Barnes
Language : en
Publisher by : Longman Publishing Group
Format Available : PDF, ePub, Mobi
Total Read : 15
Total Download : 693
File Size : 48,9 Mb
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Description : 'A first class book which should become the starting point for any student wanting to produce a deep and detailed analysis of any area of a subject which is often dealt with in a much less straightforward and accessible manner.' Now completely rewritten and substantially expanded, this new edition provides an expert and up-to-date analysis of the current policies of the European Union.