標題: Titlebook: Corporate Income Tax Harmonization in the European Union; Daniela P?rvu Book 2012 Palgrave Macmillan, a division of Macmillan Publishers L [打印本頁] 作者: hexagon 時間: 2025-3-21 18:31
書目名稱Corporate Income Tax Harmonization in the European Union影響因子(影響力)
書目名稱Corporate Income Tax Harmonization in the European Union影響因子(影響力)學科排名
書目名稱Corporate Income Tax Harmonization in the European Union網(wǎng)絡公開度
書目名稱Corporate Income Tax Harmonization in the European Union網(wǎng)絡公開度學科排名
書目名稱Corporate Income Tax Harmonization in the European Union被引頻次
書目名稱Corporate Income Tax Harmonization in the European Union被引頻次學科排名
書目名稱Corporate Income Tax Harmonization in the European Union年度引用
書目名稱Corporate Income Tax Harmonization in the European Union年度引用學科排名
書目名稱Corporate Income Tax Harmonization in the European Union讀者反饋
書目名稱Corporate Income Tax Harmonization in the European Union讀者反饋學科排名
作者: Concomitant 時間: 2025-3-21 21:04 作者: 向下 時間: 2025-3-22 01:45
The Evolution of Tax Harmonization in the European Union, harmonization, due to its influence on the free movement of goods and services. This idea was underlined in Article 99 of the Treaty of Rome in 1957 and repeated in Articles 90 and 93 of the Treaty of Maastricht in 1992. The main efforts of indirect tax harmonization (harmonization does not mean th作者: 遭受 時間: 2025-3-22 04:45
The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics, corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corpo作者: Atrium 時間: 2025-3-22 09:48
Objectives of Corporate Income Tax Coordination in the European Union,of corporate income tax coordination were defined by the European Commission’s strategy documents and were based on studies, research and analysis. This chapter presents the specific objectives of corporate income tax coordination in the EU. It also argues for the idea that corporate income tax coor作者: periodontitis 時間: 2025-3-22 16:57 作者: periodontitis 時間: 2025-3-22 18:44
Effects of Corporate Income Tax Harmonization/Coordination in the European Union,ts have been conducted by independent experts and specialized services of the European Commission or at its request. The attention of experts has mainly turned to estimates of the economic impact of corporate income tax harmonization/coordination (change in GDP, welfare and tax revenues), but other 作者: Cacophonous 時間: 2025-3-23 00:23
Impact Assessment of the Common Consolidated Corporate Tax Base,: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework. Assessing the various options with respect to the practical impacts of introducing a CCCTB was作者: 現(xiàn)實 時間: 2025-3-23 03:59 作者: Agnosia 時間: 2025-3-23 08:05 作者: fodlder 時間: 2025-3-23 12:04 作者: Affiliation 時間: 2025-3-23 17:54
Youyun Wang,Chuzhe Tang,Xujia Yaoto set their own rules regarding national tax systems, this freedom is conditioned by observance of priority objectives of the EU’s founding treaties. Member states should avoid discriminatory tax measures (which can lead to disadvantageous treatment of people, goods, services or capital from other member states).作者: Common-Migraine 時間: 2025-3-23 18:08
Introduction,iminate the risk of distortions in intra-trade flows. However, within the context of removing barriers to capital flows, this form of tax coordination cannot meet the need of ensuring a fair and efficient allocation of resources at EU level.作者: 漂浮 時間: 2025-3-24 01:27 作者: flaggy 時間: 2025-3-24 03:06 作者: Pituitary-Gland 時間: 2025-3-24 06:53
Leong Hou U,Marc Spaniol,Junying Chenrate groups transfer the tax base from one country to another reduce tax receipts, public authorities act so as to avoid tax revenue losses by investigating financial and commercial intra-group operations.作者: ECG769 時間: 2025-3-24 12:54
Ye Ji,Bohan Li,Yi Liu,Yuxin Zhang,Ken Cai aimed at the impact on the size of the tax bases, and on the distribution of corporate tax bases among the EU member states, the impact on tax compliance costs and the impact on some macroeconomic indicators.作者: 針葉樹 時間: 2025-3-24 18:42 作者: Obliterate 時間: 2025-3-24 20:25 作者: 細胞學 時間: 2025-3-25 01:33 作者: Benzodiazepines 時間: 2025-3-25 04:00
Impact Assessment of the Common Consolidated Corporate Tax Base, aimed at the impact on the size of the tax bases, and on the distribution of corporate tax bases among the EU member states, the impact on tax compliance costs and the impact on some macroeconomic indicators.作者: Atmosphere 時間: 2025-3-25 11:27
Youyun Wang,Chuzhe Tang,Xujia Yaoiring the harmonization of direct taxes, as there are in the case of indirect taxes. Common European legislation does not expressly specify the alignment of direct taxes, and by virtue of the subsidiarity principle member states are free to adopt those regulations regarded as necessary for their own economies.作者: 很是迷惑 時間: 2025-3-25 11:42
Shuying Yu,Xian-Ling Mao,Wei Wei,Heyan Huang Taxation and the Common Consolidated Corporate Tax Base (CCCTB). Because the efforts to implement the third coordinated system are the most advanced, this chapter focuses on the conceptual development of the consolidated tax base. The main provisions of the Common Consolidated Corporate Tax Base Draft Directive are also presented.作者: 庇護 時間: 2025-3-25 17:10 作者: Affection 時間: 2025-3-25 23:31 作者: 挑剔為人 時間: 2025-3-26 02:59 作者: Lignans 時間: 2025-3-26 06:33
Coordination Systems of Corporate Income Tax in the European Union, Taxation and the Common Consolidated Corporate Tax Base (CCCTB). Because the efforts to implement the third coordinated system are the most advanced, this chapter focuses on the conceptual development of the consolidated tax base. The main provisions of the Common Consolidated Corporate Tax Base Draft Directive are also presented.作者: 你不公正 時間: 2025-3-26 09:33 作者: 不安 時間: 2025-3-26 16:36
Supporters and Opponents of Corporate Income Tax Coordination in the European Union,resentation of some reasoned opinions by some member states’ national parliaments on the proposal for a European Council directive on a CCCTB highlights the fears, misunderstandings and hopes of representatives from nine member states.作者: ticlopidine 時間: 2025-3-26 19:03 作者: 使長胖 時間: 2025-3-26 23:01 作者: Bureaucracy 時間: 2025-3-27 04:19 作者: 格言 時間: 2025-3-27 09:15 作者: Sigmoidoscopy 時間: 2025-3-27 10:47 作者: GROSS 時間: 2025-3-27 16:39 作者: figurine 時間: 2025-3-27 21:39 作者: slipped-disk 時間: 2025-3-27 21:59
Leong Hou U,Marc Spaniol,Junying Chen corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corpo作者: Paradox 時間: 2025-3-28 05:13
JianYu Li,Kun Yue,Jie Li,Liang Duanof corporate income tax coordination were defined by the European Commission’s strategy documents and were based on studies, research and analysis. This chapter presents the specific objectives of corporate income tax coordination in the EU. It also argues for the idea that corporate income tax coor作者: yohimbine 時間: 2025-3-28 09:59
Shuying Yu,Xian-Ling Mao,Wei Wei,Heyan Huangntified the elimination of tax obstacles as a necessary measure to ensure a better functioning of the Single Market. In this context, favourable conditions were created, in order to debate some projects regarding corporate income tax coordination in the EU. In order to remove the tax obstacles which作者: Custodian 時間: 2025-3-28 11:21
Shuying Yu,Xian-Ling Mao,Wei Wei,Heyan Huangts have been conducted by independent experts and specialized services of the European Commission or at its request. The attention of experts has mainly turned to estimates of the economic impact of corporate income tax harmonization/coordination (change in GDP, welfare and tax revenues), but other 作者: HEDGE 時間: 2025-3-28 17:07
Ye Ji,Bohan Li,Yi Liu,Yuxin Zhang,Ken Cai: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework. Assessing the various options with respect to the practical impacts of introducing a CCCTB was作者: 小畫像 時間: 2025-3-28 21:25
Shijie Jiang,Yang Wang,Guang Lu,Chuanwen Liies surrounding corporate income tax coordination are generated by uncertainty about its effects. The publication of the proposal for a CCCTB on 16 March 2011 intensified the debate on the need and appropriateness of introducing common rules on taxation in the European Union (EU). It was also an opp作者: Constant 時間: 2025-3-28 23:13 作者: 乏味 時間: 2025-3-29 03:43
Corporate Income Tax Harmonization in the European Union978-1-137-00091-0Series ISSN 2523-336X Series E-ISSN 2523-3378
