Towards Corporate Tax Harmonization in the European Community: An Institutional and Procedural Analysis: 22 (Series on International Taxation) - Image 1

£296.00

Springer Towards Corporate Tax Harmonization in the European Community: An Institutional and Procedural Analysis: 22 (Series on International Taxation)

Name: Towards Corporate Tax Harmonization in the European Community: An Institutional and Procedural Analysis: 22 (Series on International Taxation)
Brand: Springer
Price: 296.0 GBP
Availability: InStock

Economics

It has never been this cheap. We have no record of a lower price.

£296 today · cheaper than every other day in the last 3 months

NEW HERE?

Amazon shows you one price. We show you all of them.

Tosheroon watches Amazon prices so you don't have to. Every product on Amazon has a price history — we make it visible. Set the price you'd actually pay, and we'll email you the second it gets there. No app, no account, one email.

WHAT'S ON THIS PAGE

↓ Price chart
when this has been cheap or pricey

↓ Forecast
where the price is heading next

↓ Statistics
all-time high & low, recent range

↑ Price alert
name your number, we'll email you

Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 46 days · 46 data points (no recent data)

Historical

Generating forecast…

Price Distribution

Price distribution over 46 days • 1 price levels

Days at Price

Price Analysis

Most common price: £296 (46 days, 100.0%)

Price range: £296 - £296

Price levels: 1 different prices over 46 days

Description

The corporate tax policy of the European Commission has proved one of the major failures in the history of the European Community. Despite efforts by the European Commission throughout the thirty years of its existence and pressure from the business community, little progress has been made in harmonizing corporate taxation in the European Union; the Commission's proposals have almost always been turned down at the Council level. Yet harmonization is a crucial step in establishing a common market in Europe. This book examines the efforts of the European Commission to achieve harmonization. It bases its analysis on the study of theoretical economic models of corporate tax systems which meet the requirements of a common market and avoid economic inefficiencies as well as on an examination of the US federal tax system. Through the examination of theoretical models as well as practical examples, the author studies why the repeated harmonization attempts have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate taxation is not only a legislative exercise. Other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal experience suggests. The book concludes with a model for corporate tax harmonization which takes into account both economic theory and the realities of the political and legal process.

Product Specifications

Brand: Springer
Format: hardcover
ASIN: 9041196900
Category: Books > Subjects > Business, Finance & Law > Economics
Domain: Amazon UK
Release Date: 01 December 1968
Listed Since: 19 December 2006

Barcode

No barcode data available

Springer Towards Corporate Tax Harmonization in the European Community: An Institutional and Procedural Analysis: 22 (Series on International Taxation)

It has never been this cheap. We have no record of a lower price.

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Routledge: Politics of Corporate Taxation in the EU - Book

European Union Corporate Tax Law (Cambridge Tax Law Series)

Taxation of Corporate Groups (International Taxation, 43)

Comparative Income Taxation: A Structural Analysis

Corporate Tax Law: Structure, Policy and Practice (Cambridge Tax Law Series)

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls: 60 (Routledge International Studies in Money and Banking)

Die Unternehmensteuerreform 2008

Edward Elgar Corporate Income Taxation in Europe CCCTB Book

International Corporate Taxation: Considerations & Comparisons (Global Economic Studies)

State Aid Law and Business Taxation: 6 (MPI Studies in Tax Law and Public Finance, 6)

Company Taxation in the Asia-Pacific Region, India, and Russia

Research Handbook on International Taxation (Research Handbooks in Private and Commercial Law series)

The Proper Tax Base: Structural Fairness from an International and Comparative Perspective-Essays in Honor of Paul McDaniel (Series on International Taxation39)

Coordination and Cooperation: Tax Policy in the 21st Century: 81 (Series on International Taxation)

CCCTB± Selected Issues (EUCOTAX 35) (EUCOTAX Series on European Taxation, 35)

International Business Taxation: A Study in the Internationalization of Business Regulation

Taxing Income and Consumption: The Development of International Tax Law and Policy

Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation (EUCOTAX Series on European Taxation)

Tax Planning with Holding Companies - Repatriation of U.S. Profits from Europe: Concepts, Strategies, Structures (Eucotax) (Eucotax Series on European Taxation, 22)

Corporate Income Tax Accounting (Hornbook Series)

Comparative Tax Law

Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation (Routledge Research in Tax Law)

Corporate & International Taxation: Analyses & Reforms (Economic Issues, Problems and Prespectives)