CCCTB

Author: Dennis Manolito Weber
Publisher:
ISBN: 9789041138729
Format: PDF, Kindle
Download Now
The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a 'one-stopshop' for f iling tax returns and consolidating prof its and losses across the EU.

European Union Corporate Tax Law

Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107018994
Format: PDF, Kindle
Download Now
How do the tax implications of European integration affect companies' cross-border movements and investment strategies?

Studies in the History of Tax Law

Author: Peter Harris
Publisher: Bloomsbury Publishing
ISBN: 1509908390
Format: PDF, ePub, Mobi
Download Now
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.

Corporate Tax Law

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 110731142X
Format: PDF, Docs
Download Now
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

The Eu Common Consolidated Corporate Tax Base

Author: Jan van de Streek
Publisher: Kluwer Law International
ISBN: 9789041192332
Format: PDF, Mobi
Download Now
This book serves as a guide to the major development in EU tax law, the Common Consolidated Corporate Tax Base (CCCTB) proposal. In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the CCCTB by introducing a single set of rules to calculate companies' taxable profits in the EU. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project's scope and main elements, international considerations, the relationship with OECD's base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules.

Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041133763
Format: PDF, Mobi
Download Now
EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.

The Influence of IAS IFRS on the CCCTB Tax Accounting Disclosure and Corporate Law Accounting Concepts

Author: Peter H. J. Essers
Publisher: Kluwer Law International
ISBN: 9789041128195
Format: PDF, Kindle
Download Now
The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potential influence on the various continental disclosure, tax and financial accounting systems. In other words, one can readily envision a confrontation of systems with totally different backgrounds. This insightful work focuses on the consequences of this clash of cultures for tax accounting, disclosure and corporate law accounting concepts."

From Marks Spencer to X Holding

Author: Dennis Manolito Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041133992
Format: PDF, ePub, Mobi
Download Now
The book deals with European law aspects of two European Court of Justice cases concerning cross-border tax relief claims and the decisions which have been criticized for lack of clarity and for breach of the freedom of establishment (Article 49 TFEU). The papers collected in the book cover the following issues: the underlying tax obstacles which exist for companies operating in more than one Member State; potential for tax avoidance; prevention of double use of losses (the 'no possibilities' test); disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty; the concept of 'balanced allocation of taxing powers'; meaning of 'final losses'; the 'Bosal fix'; cash-flow disadvantages of having to carry losses forward; deduction of currency losses; deduction-and-recapture rules; and VAT grouping.

EMC for Systems and Installations

Author: Tim Williams
Publisher: Newnes
ISBN: 9780080530833
Format: PDF, Docs
Download Now
This is a guide for the system designers and installers faced with the day-to-day issues of achieving EMC, and will be found valuable across a wide range of roles and sectors, including process control, manufacturing, medical, IT and building management. The EMC issues covered will also make this book essential reading for product manufacturers and suppliers - and highly relevant for managers as well as technical staff. The authors' approach is thoroughly practical - all areas of installation EMC are covered, with particular emphasis on cabling and earthing. Students on MSc and CPD programmes will also find in this book some valuable real-world antidotes to the academic treatises. The book is presented in two parts: the first is non-technical, and looks at the need for EMC in the context of systems and installations, with a chapter on the management aspects of EMC. The second part covers the technical aspects of EMC, looking at the various established methods which can be applied to ensure compatibility, and setting these in the context of the new responsibilities facing system builders. EMC for Systems and Installations is designed to complement Tim Williams' highly successful EMC for Product Designers. Practical guide to EMC design issues for those involved in systems design and installation Complementary title to Williams' bestselling EMC for Product Designers Unique guidance for installers on EMC topics

The Determination of Corporate Taxable Income in the EU Member States

Author: Dieter Endres
Publisher: Kluwer Law International B.V.
ISBN: 9041125507
Format: PDF, Docs
Download Now
This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.