Integration Approaches to Group Taxation in the European Internal Market is popular PDF and ePub book, written by Ioanna Mitroyanni in 2008-10-13, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Integration Approaches to Group Taxation in the European Internal Market can be Read Online from any device for your convenience.
Integration Approaches to Group Taxation in the European Internal Market Book PDF Summary
The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.
Detail Book of Integration Approaches to Group Taxation in the European Internal Market PDF
- Author : Ioanna Mitroyanni
- Release : 13 October 2008
- Publisher : Kluwer Law International B.V.
- ISBN : 9789041145338
- Genre : Law
- Total Page : 288 pages
- Language : English
- PDF File Size : 15,6 Mb
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