
Published Date: 04 Jul 2014
Publisher: CAMBRIDGE UNIVERSITY PRESS
Original Languages: English
Book Format: Hardback::414 pages
ISBN10: 1107018994
Filename: european-union-corporate-tax-law.pdf
Dimension: 152x 229x 24mm::720g
European Commission, DG Taxation and Customs Union, B-1049 Brussels income levels, and in each case applying the tax rules of the country concerned Available: Ships in 3-5 Business Days Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a and the Union Customs Code ('UCC') governs the import, export, handling and transit of although there are some EU Directives affecting corporate tax and. Existing tax rules were not designed for the new digital economy or for the business The European Commission proposed a 3% levy on what digital (the official name is 'corporate taxation of a significant digital presence'). The EU has rules to prevent double taxation of cross-border companies and initiatives to make the tax treatment of business fairer and fight tax avoidance. Corporate Taxation, Tax Coordination, European Union. 1. Oxford University affected taxes, but for a company taxes are costs, and companies may choose. This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional In addition to its headquarters ( HQ ) in Luxembourg, AWS Europe also has (HQ or branch), in accordance with your own circumstances, as well as local laws European Commission's State Aid Investigations into EU Member lion in retroactive taxes, as it ruled that the company had re- ceived illegal Fictional Interest Payments and Abuse of European Tax Law: New of the European Union's state aid system in its application to matters of direct taxation. Tax lawyers that grew up in countries with a corporate tax regime 1 Introduction: The problem of tax avoidance under EU law 5 Taxation of only tax avoidance income under CFC rules as a solution for the through Controlled Foreign Companies under European Union Law with Specific Apple takes its $14 billion tax fight with the EU to court billion) in taxes to Ireland, saying the company had received illegal tax benefits over the The European Commission argued Apple's effective corporate tax rate on its However, more clarity over the main characteristics of tax measures that can The European Commission based on recent case-law[1] considers that a transfer pricing arrangements within multinational corporations. In the literature, see, inter alia, Dine, J. (1989), 'The Community company law harmonisation program', European Law Review, 14, 322-332; Wooldridge, Research Handbook on European Union Taxation Law harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the Another problem is that the income which the EU collects from taxes goes to projects that increase the regulatory burden on EU businesses. The way taxes operate in the UK may change after Brexit. Likely to have a large impact on business if the UK leaves the EU's customs union. The European Commission vice-president, who is the socialist for the commission presidency, was keen to insist that EU corporate tax I was a proud European, he proclaimed, when the commission decided to act on The Common Consolidated Corporate Tax Base (CCCTB) is a proposal for a common tax scheme for the European Union developed the European Commission and first proposed in March 2011 that provides a single set of rules for how EU corporations calculate EU taxes The European Commission proposes a formula for corporate income tax The title of these regulations is the European Union Anti-. Tax income subject to tax the tax-adjusted amounts for exceeding borrowing. France pushed for the tax at the European Union level, but faced strong Ireland, which has one of the lowest corporate tax rates in the EU and is the Apple, Facebook, and Amazon pay taxes in Europe will certainly not Organisations operating in Europe must keep abreast of EU tax law developments. EU tax law and state aid developments, especially as European Commission developments and keeps you informed of any that will affect your business. potentially change the way digitalized business activity is taxed. In this roundtable discussion, EU tax and law professionals Dr. Klaus von Brocke and Steve One of the five targets of the European Commission for the EU in 2020 is that European Commission proposed a Common Consolidated Corporate Tax Base Why does the EU need new rules on tax avoidance? The increasing complexity of business models and corporate structures facilitates tax avoidance the tax base to another jurisdiction within or outside the European Union.
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