Kiekebeld | Harmful Tax Competition in the European Union: Code of Conduct, Countermeasures and Eu Law | Buch | 978-90-411-2447-0 | www.sack.de

Buch, Englisch, Band 08, 160 Seiten, Format (B × H): 161 mm x 243 mm, Gewicht: 281 g

Reihe: Efs Brochure Series

Kiekebeld

Harmful Tax Competition in the European Union: Code of Conduct, Countermeasures and Eu Law


Erscheinungsjahr 2006
ISBN: 978-90-411-2447-0
Verlag: Wolters Kluwer

Buch, Englisch, Band 08, 160 Seiten, Format (B × H): 161 mm x 243 mm, Gewicht: 281 g

Reihe: Efs Brochure Series

ISBN: 978-90-411-2447-0
Verlag: Wolters Kluwer


The increased mobility of economic activities has resulted in a sharp increase in tax competition between countries. Tax competition can have desirable consequences, such as more efficiency, but it can also have undesirable or harmful consequences, such as a race to the bottom. Since 1997 the year of publication of the Code of Conduct the fight against harmful tax competition has been one of the main issues of the EU-tax policy. However, the discussion about harmful tax competition till now has been very misty. For a long time the discussion about harmful tax competition had a very political character. However, in course of time the relation between harmful tax competition and the state-aids provisions in the EC-Treaty was accentuated more and more. However, a more fundamental comparison between harmful tax competition and the state-aids provisions was missing. Furthermore, the relationship between the possible measures to combat harmful tax competition and the EC Treaty did not get a lot of attention. The aim of this publication is to bring more clearness and line in the ample discussion.

Kiekebeld Harmful Tax Competition in the European Union: Code of Conduct, Countermeasures and Eu Law jetzt bestellen!

Autoren/Hrsg.




Ihre Fragen, Wünsche oder Anmerkungen
Vorname*
Nachname*
Ihre E-Mail-Adresse*
Kundennr.
Ihre Nachricht*
Lediglich mit * gekennzeichnete Felder sind Pflichtfelder.
Wenn Sie die im Kontaktformular eingegebenen Daten durch Klick auf den nachfolgenden Button übersenden, erklären Sie sich damit einverstanden, dass wir Ihr Angaben für die Beantwortung Ihrer Anfrage verwenden. Selbstverständlich werden Ihre Daten vertraulich behandelt und nicht an Dritte weitergegeben. Sie können der Verwendung Ihrer Daten jederzeit widersprechen. Das Datenhandling bei Sack Fachmedien erklären wir Ihnen in unserer Datenschutzerklärung.