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Harmful Tax Competition in the European Union: Code Of Conduct, Countermeasures and EU Law (Efs Brochure Series) [Paperback]

By B. J. Kiekebeld (Author)
Our Price $ 133.12  
 
 
Item Number 189066  
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Item description for Harmful Tax Competition in the European Union: Code Of Conduct, Countermeasures and EU Law (Efs Brochure Series) by B. J. Kiekebeld...

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.





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Item Specifications...


Studio: Kluwer Law International
Pages   172
Est. Packaging Dimensions:   Length: 9.3" Width: 6.2" Height: 0.5"
Weight:   0.5 lbs.
Binding  Softcover
Release Date   Jan 1, 2006
Publisher   Kluwer Law International
ISBN  9041124470  
ISBN13  9789041124470  


Availability  123 units.
Availability accurate as of Mar 26, 2017 01:11.
Usually ships within one to two business days from La Vergne, TN.
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Product Categories

1Books > Subjects > Business & Investing > Industries & Professions > Accounting > Taxes > International Taxation
2Books > Subjects > Law > General
3Books > Subjects > Law > International Law
4Books > Subjects > Law > Taxation > Tax Law
5Books > Subjects > Law > Taxation
6Books > Subjects > Professional & Technical > Law > International Law
7Books > Subjects > Professional & Technical > Law > Taxation > General
8Books > Subjects > Professional & Technical > Law > Taxation



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