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Sunday, July 19, 2020 | History

4 edition of Tax competition and EU law found in the catalog.

Tax competition and EU law

by Pinto, Carlo LL.M.

  • 188 Want to read
  • 4 Currently reading

Published by Kluwer Law International in The Hague, New York .
Written in English

    Places:
  • European Union countries.
    • Subjects:
    • Taxation -- Law and legislation -- European Union countries.,
    • Tax incentives -- Law and legislation -- European Union countries.,
    • Competition -- European Union countries.

    • Edition Notes

      Includes bibliographical references (p. 419-422) and index.

      StatementCarlo Pinto.
      SeriesEucotax series on European taxation ;, v. 7, Eucotax series on European taxation ;, 7.
      Classifications
      LC ClassificationsKJE7105 .P56 2003
      The Physical Object
      Paginationxv, 437 p. ;
      Number of Pages437
      ID Numbers
      Open LibraryOL3566149M
      ISBN 109041199136
      LC Control Number2002041588

      This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. Tax Competition and EU Law builds an. Harmful tax competition in the European Union: code of conduct, countermeasures and EU law. [Ben J Kiekebeld; Foundation for European Fiscal Studies.] -- This book investigates how the harmful tax competition is taken on in the European Union and especially what the relation is between the political achievements like the Code of Conduct and.

      EU competition law handbook Synopsis: This is the 28th edition of Sweet & Maxwell’s annual guide to EU competition law, still the essential starting point for the analysis of competition law issues for practical case work and academic study. US and EU Competition Law: A Comparison ELEANOR M. FOX On the surface, there appears to be much in common between competi-tion law in the United States and competition law in the European Union. Article 85 of the Treaty of Rome,1 which prohibits agreements that dis-tort competition and, accordingly, agreements that fix prices, is roughly.

      This essay has examined EU Competition Law to determine whether the role of economics or law is prevailing in its application. The economic theories, both classical and neo-classical, demonstrate that the basis for competition law is allowing a free market to ensure that the consumers are able to receive products at a low price and other. with a single tax rule book and removing opportunities for profit shifting. As such, it is an important tool for fair tax competition. Turning now to our non-legislative work, tax coordination has been high on the agenda of EU tax policy for a number of years now. In the context of tax competition, two instruments in particular must be highlighted.


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Tax competition and EU law by Pinto, Carlo LL.M. Download PDF EPUB FB2

Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S.

experience and what the EU can learn from it. ISBN: X OCLC Number: Description: xv, pages ; 25 cm. Contents: Ch.

The Issue of (Harmful) Tax Competition --Ch. Legal Framework of (Harmful) Tax Competition --Ch. State Aid Rules and (Harmful) Tax Measures of Member States --Ch. -Legally Binding Rules and Harmful Tax Competition: The Code of.

This book provides an introductory but thorough guide to EU competition law, covering the underlying economics, and the key substantive areas of anticompetitive agreements (Article 81), abuses of dominance (Article 82), the application to the most common types of commercial agreement, state aids, state measures limiting competition and by: 1.

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike.

About EU Competition Law This book is designed as a working tool for the study and practice of European competition law. It is an enlarged and updated sixth edition of the highly practical guide to the leading cases of European competition law.

EU tax policy. The Commission has today kick-started the debate on reforming decision-making for areas of EU taxation policy, which currently requires unanimity among Member States.

This unanimity often cannot be achieved on crucial tax initiatives, and can lead to. Methodologies to study tax competition in an international (and EU) context 25 Direct taxation and its impact on locational decisions of companies 28 Economic evidence of (harmful) tax competition in the European Union 30 Introduction 30 (Harmful) tax competition and the Ruding Report Aerospace Law and Policy Series Volume European Union Competition Law in the Airline Industry provides an overview of competition law in the aviation sector.

Since the liberalisation of air transport in the EU in the late s, with the application of competition law to agreements and practices within the EU, and between EU and non-EU airlines, particularly fromcompetition has Format: Hardcover.

The Commission in its Communication “A Package to Tackle Harmful Tax Competition in the European Community” [24] considered fair competition in tax matters differently from harmful tax competition, as this relates to those measures that may significantly affect the location of business activities in the European Union.

Tax Competition: A Literature Review. First, governments can reform domest ic tax law so as. tax competition more intense in the EU in (but not in. The book begins with a primer on international taxation and then shows why the arguments used by government to justify the prevention of tax competition are fallacious.

The book demonstrates the Author: Richard Teather. EU Competition Law Handbook Online. Sweet and Maxwell's EU Competition Law Handbook is the leading guide to competition law and is one of a series of add-on commentary modules published on EU Competition Law Online. With EU Competition Law Handbook online you can effortlessly find all cases for a particular subject matter and link to full text materials in EU Competition Law Online.

By providing a careful selection of case law and journal opinion combined with penetrating analysis, critique and commentary, EU Competition Law: Text, Cases, and Materials provides a stand-alone guide that really helps the reader get to grips with this challenging area of law/5(16). This working document consists of two sections.

Part I. General Introduction covers the recent history of tax policy within the European Union and discusses the main issues in the current debate on competition or cooperation in the tax field. Part II. Taxes on Labour, on Savings and on Corporations is a detailed study of current systems of Direct Taxation within the European Union, and of.

The book features contributions by prominent competition law scholars offering an academic analysis of the topics covered, and by several EU General Court judges, including its President, Mr. Marc Jaeger, providing first-hand information on the application of the EU competition rules in the General Court.

On indirect taxation, the EU coordinates and harmonises law on value-added tax (VAT) and excise duties. It ensures that competition on the internal market is not distorted by variations in indirect taxation rates and systems giving businesses in one country an unfair advantage over others.

Initiatives that aim at limiting competition and trying to bypass the usual procedures, as written in the Treaty of the European Union, are against the shared values of the EU.

The article is an IME response to the Roadmap for More Efficient Law-Making in the Field of Taxation: Identification of Areas for a Move to Qualified Majority Voting.

Their different visions of harmful tax competition lead to three important lessons. First, when governments claim to be limiting tax competition, they are not leveling the playing field so much as they are shifting it in their own favor. Second, international tax competition relies on international tax avoidance, and international tax avoidance.

Available as eBook in an ePub format, Online book, eBook in PDF format, Print book Starting from EUR 84 / USD (VAT excl.) The book identifies conflicts between BEPS Action 5 and EU Law, WTO Law and International Investment Agreements, and proposes solutions for such conflicts.

View product; Current Tax Treaty Issues Guglielmo Maisto. the Ruding Committee () proposed for the EU a common minimum tax rate, at the now quaint-looking level of 30%.4 In the latter s,international efforts focused on identifying forms of“harmful tax competition”(distinguishing this from simply low rates of tax),notably with a landmark report by the OECD () and the adoption by.

European competition law is the competition law in use within the European Union. It promotes the maintenance of competition within the European Single Market by regulating anti-competitive conduct by companies to ensure that they do not create cartels and monopolies that would damage the interests of society.

European competition law today derives mostly from articles to of the.EUROPEAN COMMISSION Competition DG CASE AT E-book MFNs and related matters (Amazon) (Only the English text is authentic) ANTITRUST PROCEDURE Council Regulation (EC) 1/ Article 9 Regulation (EC) 1/ Date: 04/05/ This text is A summary of this decision is made available for information purposes only.The European Commission has opened an in-depth investigation to look at exemptions from corporate tax for public companies in the Netherlands to see whether these are in line with EU rules on state aid.

There will be a particular focus on the tax breaks given to ports under the Dutch tax regime.