Report of the Committee of Independent Experts on Company Taxation:
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Luxembourg
Office for Official Publ. of the European Communities
1992
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Dt. Ausg. u.d.T.: Europäische Kommission / Committee of Independent Experts on Company Taxation: Bericht ... |
| Beschreibung: | 463 S. |
| ISBN: | 9282642771 |
Internformat
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Datensatz im Suchindex
| _version_ | 1820127299966599168 |
|---|---|
| adam_text |
Contents
Preface 5
The Committee 7
The Committee's mandate 9
Executive summary 11
Glossary of terms 17
CHAPTER 1: Introduction 21
CHAPTER 2: Tax problems in a single European market 29
CHAPTER 3: The taxation of business income in the European
Community and its main trading partners 49
CHAPTER 4: The pattern of tax distortions to investment 67
CHAPTER 5: The effects of taxation on international investment 93
CHAPTER 6: International tax planning and its limits 121
CHAPTER 7: Tax competition, tax coordination and tax
harmonization: some theoretical and empirical
observations 143
CHAPTER 8: Have European Community corporate taxes converged
in the 1980s? 153
CHAPTER 9: Corporate tax harmonization and competition in
non EC federal countries 185
CHAPTER 10: Conclusions and recommendations 193
List of annexes 221
Annexes 223
,1992
source |
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| author_corporate_role | aut |
| author_facet | Europäische Kommission Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung |
| author_sort | Europäische Kommission Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| indexdate | 2025-01-02T09:04:18Z |
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| isbn | 9282642771 |
| language | English |
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| spelling | Europäische Kommission Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung Verfasser (DE-588)3014158-8 aut Report of the Committee of Independent Experts on Company Taxation Commission of the European Communities Luxembourg Office for Official Publ. of the European Communities 1992 463 S. txt rdacontent n rdamedia nc rdacarrier Dt. Ausg. u.d.T.: Europäische Kommission / Committee of Independent Experts on Company Taxation: Bericht ... Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Bericht (DE-588)4128022-2 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Binnenmarkt (DE-588)4145576-9 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Europäische Gemeinschaften (DE-588)35439-9 b Binnenmarkt (DE-588)4145576-9 s Europäische Union (DE-588)5098525-5 b Bericht (DE-588)4128022-2 s 1\p DE-604 Paralle Sprachausgabe deutsch Europäische Gemeinschaften / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung Bericht des Unabhängigen Sachverständigenausschusses zur Unternehmensbesteuerung HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003472828&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Report of the Committee of Independent Experts on Company Taxation Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Unternehmen (DE-588)4061963-1 gnd Bericht (DE-588)4128022-2 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Steuerrecht (DE-588)4116614-0 gnd Binnenmarkt (DE-588)4145576-9 gnd |
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| title | Report of the Committee of Independent Experts on Company Taxation |
| title_auth | Report of the Committee of Independent Experts on Company Taxation |
| title_exact_search | Report of the Committee of Independent Experts on Company Taxation |
| title_full | Report of the Committee of Independent Experts on Company Taxation Commission of the European Communities |
| title_fullStr | Report of the Committee of Independent Experts on Company Taxation Commission of the European Communities |
| title_full_unstemmed | Report of the Committee of Independent Experts on Company Taxation Commission of the European Communities |
| title_short | Report of the Committee of Independent Experts on Company Taxation |
| title_sort | report of the committee of independent experts on company taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Unternehmen (DE-588)4061963-1 gnd Bericht (DE-588)4128022-2 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Steuerrecht (DE-588)4116614-0 gnd Binnenmarkt (DE-588)4145576-9 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften Unternehmen Bericht Internationaler Vergleich Steuerrecht Binnenmarkt |
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