Integration Approaches to Group Taxation in European Internal Market Ioanna Mitroyanni

ISBN: 9789041127792

Published: November 24th 2008

Hardcover

288 pages


Description

Integration Approaches to Group Taxation in European Internal Market  by  Ioanna Mitroyanni

Integration Approaches to Group Taxation in European Internal Market by Ioanna Mitroyanni
November 24th 2008 | Hardcover | PDF, EPUB, FB2, DjVu, audiobook, mp3, RTF | 288 pages | ISBN: 9789041127792 | 6.78 Mb

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 reassessment 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.



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