Integration Approaches to Group Taxation in the European Internal Market (ePub)
(Sprache: Englisch)
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...
sofort als Download lieferbar
eBook (ePub)
Fr. 256.90
inkl. MwSt.
- Kreditkarte, Paypal, Rechnung
- Kostenloser tolino webreader
Produktdetails
Produktinformationen zu „Integration Approaches to Group Taxation in the European Internal Market (ePub)“
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.
Bibliographische Angaben
- Autor: Ioanna Mitroyanni
- 2008, 288 Seiten, Englisch
- Verlag: Wolters Kluwer
- ISBN-10: 9041145338
- ISBN-13: 9789041145338
- Erscheinungsdatum: 13.10.2008
Abhängig von Bildschirmgrösse und eingestellter Schriftgrösse kann die Seitenzahl auf Ihrem Lesegerät variieren.
eBook Informationen
- Dateiformat: ePub
- Grösse: 0.57 MB
- Mit Kopierschutz
- Vorlesefunktion
Sprache:
Englisch
Kopierschutz
Dieses eBook können Sie uneingeschränkt auf allen Geräten der tolino Familie lesen. Zum Lesen auf sonstigen eReadern und am PC benötigen Sie eine Adobe ID.
Family Sharing
eBooks und Audiobooks (Hörbuch-Downloads) mit der Familie teilen und gemeinsam geniessen. Mehr Infos hier.
Kommentar zu "Integration Approaches to Group Taxation in the European Internal Market"
0 Gebrauchte Artikel zu „Integration Approaches to Group Taxation in the European Internal Market“
Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
---|
Schreiben Sie einen Kommentar zu "Integration Approaches to Group Taxation in the European Internal Market".
Kommentar verfassen