Taxing corporate profits in the EU: a comparison of the Portuguese, British and Dutch systems
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Kluwer Law Internat.
1997
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Series on international taxation
17 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 235 S. graph. Darst. |
| ISBN: | 9041107037 |
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Datensatz im Suchindex
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| adam_text | TAXING CORPORATE PROFITS IN THEEUE A COMPARISON OF THE PORTUGUESE,
BRITISH AND DUTCH SYSTEMS GLORIA TEIXEIRA SERIES ON INTERNATIONAL
TAXATION 17 KLUWER LAW INTERNATIONAL LONDON - THE HAGUE - BOSTON
CONTENTS PREFACE XIII ACKNOWLEDGEMENTS XV LIST OF ABBREVIATIONS XVII
NOTE TO READERS XIX INTRODUCTION 1 1. WHAT IS INTEGRATION? 1 1.1
INTRODUCTION 1 1.2 METHODOLOGY 2 1.3 THE INTEGRATION CONCEPT 3 1.4 THE
DRAWBACKS OF INTEGRATION 4 1.5 IN SEARCH OF A MODERN TAX SYSTEM 5 2.
TYPOLOGY OF TAX SYSTEMS 6 2.1 CLASSICAL SYSTEMS 6 2.1.1 PROS AND CONS OF
THE CLASSICAL SYSTEM 6 2.2 IMPUTATION SYSTEMS 8 2.2.1 TYPES OF
IMPUTATION SYSTEM 8 2.2.2 PROS AND CONS OF THE IMPUTATION SYSTEM 10 2.3
OTHER SYSTEMS 12 2.31 EXEMPTION SYSTEM 12 2.3.2 DEDUCTION SYSTEM 13
2.3-3 CASH-FLOW SYSTEM 15 3. IN SEARCH OF AN EU TAX SYSTEM 17 PART I 21
PORTUGUESE CORPORATION TAX SYSTEM 21 1. WHAT CAN BE LEARNED FROM THE
PAST? 23 1.1 HISTORICAL BACKGROUND 23 1.1.1 THE INTRODUCTION OF THE
PRINCIPLE OF PROGRESSIVITY 23 1.1.2 THE PRINCIPLE OF TAXATION OF DEEMED
INCOME 24 VII CONTENTS 1.2 FROM A CLASSICAL SYSTEM TOWARDS AN EXEMPTION
SYSTEM? 24 1.2.1 A PROGRESSIVE TAX RATE STRUCTURE 25 1.2.2 HOW
DISTRIBUTED PROFITS WERE TAXED: CLASSICAL SYSTEM 25 1.2.3 LIVING WITH A
DOSE TAX SYSTEM 27 1.2.4 TOWARDS AN EXEMPTION SYSTEM? 28 1.3 INHERITANCE
AND GIFT TAXATION 30 2. PORTUGUESE CORPORATION INCOME TAX SYSTEM 32 2.1
INTRODUCTION 32 2.2 DOMESTIC DIMENSION 34 2.2.1 TAXATION OF CORPORATE
SHAREHOLDERS 34 2.2.2 TAXATION OF INDIVIDUAL SHAREHOLDERS 39 2.3
INTERNATIONAL DIMENSION 43 2.3.1 TAXATION OF COMPANIES 43 2.3.2 TOWARDS
A MORE INTEGRATED EU CORPORATION TAX SYSTEM? 48 2.3.3 A BETTER DEAL
UNDER THE BRITISH TAX SYSTEM? 51 3. CONDUSIONS 54 31 TAXATION OF
INDIVIDUAL SHAREHOLDERS 56 3.1.1 THE ADVANTAGES OF A MORE EU-INTEGRATED
TAX SYSTEM 56 3.1.2 DUTCH AND BRITISH POSITIONS 56 32 MAIN FINDINGS 58
32.1 THE DISTORTIONARY ASPECTS OF SOURCE AND RESIDENCE STATE TAXATION 58
32.2 THE PORTUGUESE INVESTOR CHOICE 58 3-2.3 THE TAX TREATMENT OF EQUITY
AND DEBT 59 3.2.4 LIVING UNDER STRONG TAX COMPETITION 60 PART II 73 UK
CORPORATION TAX SYSTEM 73 1. INTRODUCTION 75 1.1 HISTORICAL BACKGROUND
75 1.2 CHANGING THE SYSTEM 79 1.2.1 CLASSICAL SYSTEM 79 1.2.2 PARTIAL
IMPUTATION SYSTEM 81 2. UK CORPORATION INCOME TAX SYSTEM 82 TAXING
CORPORATE PROFITS IN THE EU 2.1 INTRODUCTION 82 2.2 DOMESTIC DIMENSION
85 2.2.1 TAXATION OF CORPORATE SHAREHOLDERS 85 2.2.2 TAXATION OF
INDIVIDUAL SHAREHOLDERS 88 2.3 INTERNATIONAL DIMENSION 91 2.3.1 TAXATION
OF COMPANIES 91 2.3.2 TOWARDS MORE INTEGRATED EU CORPORATION TAX
SYSTEMS? 103 2.3.3 TAXATION OF INDIVIDUAL SHAREHOLDERS 115 3. THE TAX
TREATMENT OF EQUITY AND DEBT 118 4. AN OVERVIEW OF THE UK CORPORATION
TAX SYSTEM: THREATS AND OPPORTUNITIES 120 4.1 REVENUE THREATS V. EU
SHAREHOLDER OPPORTUNITIES 120 4.2 WHAT WILL BE THE FUTURE OF ACT? 122
PART III 141 THE NETHERLANDS CORPORATION TAX SYSTEM 141 1. INTRODUCTION
143 1.1 HISTORICAL OVERVIEW 143 2. DUTCH CORPORATION INCOME TAX SYSTEM
145 2.1 A GENUINE CLASSICAL SYSTEM? 145 2.2 DOMESTIC DIMENSION 148 2.2.1
TAXATION OF CORPORATE SHAREHOLDERS 148 2.2.2 TAXATION OF INDIVIDUAL
SHAREHOLDERS 151 2.3 INTERNATIONAL DIMENSION 153 2.3-1 TAXATION OF
COMPANIES 153 2.3.2 TOWARDS MORE INTEGRATED EU CORPORATION TAX SYSTEMS
157 2.3.3 TAXATION OF INDIVIDUAL SHAREHOLDERS 164 3. THE TAX TREATMENT
OF EQUITY AND DEBT 167 4 A VIEW INTO THE FUTURE 168 APPENDIX 181 THE
NETHERLANDS DOUBLE TAX CONVENTION MODEL 181 MAIN FEATURES 181 1
INTRODUCTION 182 2 THE NEED TO ABOLISH WITHHOLDING TAXES 182 IX CONTENTS
3 ACHIEVING CAPITAL IMPORT NEUTRALITY 182 4 THE TAXATION OF INCOME FROM
DEBT-DAIMS 182 5 CAPITAL GAINS EXEMPTION AND ANTI-AVOIDANCE POLICY 183 6
FINAL REMARKS 183 PART IV 185 TOWARDS AN EU CORPORATION TAX SYSTEM 185 1
INTRODUCTION 187 1.1 HISTORICAL OVERVIEW 187 1.1.1 THE NEUMARK REPORT
187 1.1.2 THE SEGRE REPORT 188 1.1.3 THE COMMISSION PROGRAMME 188 1.1.4
THE VAN DEN TEMPEL REPORT 189 1.1.5 THE COMMISSION S VIEW 189 1.1.6 THE
RUDING REPORT 190 1.2 THE ACHIEVEMENTS OF THE NINETIES 194 2
JURISDICTIONAL DAIMS 195 2.1 PROBLEMS POSED BY THE DICHOTOMY
NATIONALITY-RESIDENCE 195 2.2 REMOVAL OF DISCRIMINATION-, A QUEST FOR
COHERENCE 196 2.2.1 IS IT ACCEPTABLE TO DISCRIMINATE ON THE BASIS OF
RESIDENCE? 196 2.2.2 SEEKING CLARIFICATION FROM THE EUROPEAN COMMISSION
196 2.2.3 ECJ: AGAIN, A TIME TO DELIVER 197 3 COMPARISON OF TAX BURDENS
201 3.1 DOMESTIC TAX BURDENS 201 3.1.1 DISMANTLING FRONTIERS? 201 3.1.2
COMPARING DOMESTIC TAX BURDENS 202 3-2 INTERNATIONAL TAX BURDENS 203
3.2.1 MAINFINDINGS 204 4 FISCAL IMPLICATIONS 205 4.1 TAX REVENUE
DEVELOPMENTS IN THE EU 205 4.2 THE DIVISION OF THE INTERNATIONAL TAX
BASE 207 4.2.1 THEORETICAL ANALYSIS 207 5 THE PROBLEM OF EQUITY AND DEBT
208 TAXING CORPORATE PROFITS IN THE EU 6 CONCLUSIONS 209 REFERENCES AND
SELECTED BIBLIOGRAPHY 219 GENERAL AND COMPARATIVE BIBLIOGRAPHY 219
PORTUGAL 224 UK 225 THE NETHERLANDS 227 LEGISLATION 228 COUNCIL
DIRECTIVES 228 NATIONAL LEGISLATION: PORTUGAL 228 NATIONAL LEGISLATION:
BELGIUM 228 NATIONAL LEGISLATION: GERMANY 228 NATIONAL LEGISLATION:
UNITED KINGDOM 228 NATIONAL LEGISLATION: THE NETHERLANDS 229 NATIONAL
LEGISLATION: USA 229 INDEX 231 XI
|
| any_adam_object | 1 |
| author | Teixeira, Glória |
| author_facet | Teixeira, Glória |
| author_role | aut |
| author_sort | Teixeira, Glória |
| author_variant | g t gt |
| building | Verbundindex |
| bvnumber | BV011794740 |
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| callnumber-label | KJC7198 |
| callnumber-raw | KJC7198.T45 1997 |
| callnumber-search | KJC7198.T45 1997 |
| callnumber-sort | KJC 47198 T45 41997 |
| classification_rvk | PP 6915 QL 800 |
| ctrlnum | (OCoLC)39368647 (DE-599)BVBBV011794740 |
| dewey-full | 336.243094 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
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| dewey-search | 336.243094 |
| dewey-sort | 3336.243094 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. publ. |
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| indexdate | 2024-07-09T18:15:52Z |
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| isbn | 9041107037 |
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| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Teixeira, Glória Verfasser aut Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems Glória Teixeira 1. publ. London [u.a.] Kluwer Law Internat. 1997 XIX, 235 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 17 Dubbele belasting gtt Europees recht gtt Harmonisatie gtt Impôt sur le revenu - Droit - Grande-Bretagne - Etudes comparatives ram Impôt sur le revenu - Droit - Pays-Bas - Etudes comparatives ram Impôt sur le revenu - Droit - Portugal - Etudes comparatives ram Ondernemingsbelastingen gtt Sociétés - Impôts - Droit - Grande-Bretagne - Etudes comparatives ram Sociétés - Impôts - Droit - Pays-Bas - Etudes comparatives ram Sociétés - Impôts - Droit - Portugal - Etudes comparatives ram Sociétés - Impôts - Grande-Bretagne Sociétés - Impôts - Pays de l'Union européenne Sociétés - Impôts - Pays-Bas Sociétés - Impôts - Portugal Vennootschapsbelasting gtt Winstbelasting gtt Europarecht Recht Steuer Corporations -- Taxation -- Law and legislation -- Portugal Income tax -- Law and legislation -- Portugal Corporations -- Taxation -- Law and legislation -- Great Britain Income tax -- Law and legislation -- Great Britain Corporations -- Taxation -- Law and legislation -- Netherlands Income tax -- Law and legislation -- Netherlands Steuerrecht (DE-588)4116614-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Großbritannien Niederlande Niederlande (DE-588)4042203-3 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Portugal (DE-588)4046843-4 gnd rswk-swf Portugal (DE-588)4046843-4 g Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Großbritannien (DE-588)4022153-2 g Niederlande (DE-588)4042203-3 g DE-604 Series on international taxation 17 (DE-604)BV000014030 17 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007962411&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Teixeira, Glória Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems Series on international taxation Dubbele belasting gtt Europees recht gtt Harmonisatie gtt Impôt sur le revenu - Droit - Grande-Bretagne - Etudes comparatives ram Impôt sur le revenu - Droit - Pays-Bas - Etudes comparatives ram Impôt sur le revenu - Droit - Portugal - Etudes comparatives ram Ondernemingsbelastingen gtt Sociétés - Impôts - Droit - Grande-Bretagne - Etudes comparatives ram Sociétés - Impôts - Droit - Pays-Bas - Etudes comparatives ram Sociétés - Impôts - Droit - Portugal - Etudes comparatives ram Sociétés - Impôts - Grande-Bretagne Sociétés - Impôts - Pays de l'Union européenne Sociétés - Impôts - Pays-Bas Sociétés - Impôts - Portugal Vennootschapsbelasting gtt Winstbelasting gtt Europarecht Recht Steuer Corporations -- Taxation -- Law and legislation -- Portugal Income tax -- Law and legislation -- Portugal Corporations -- Taxation -- Law and legislation -- Great Britain Income tax -- Law and legislation -- Great Britain Corporations -- Taxation -- Law and legislation -- Netherlands Income tax -- Law and legislation -- Netherlands Steuerrecht (DE-588)4116614-0 gnd Unternehmen (DE-588)4061963-1 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4061963-1 (DE-588)4042203-3 (DE-588)4022153-2 (DE-588)4046843-4 |
| title | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems |
| title_auth | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems |
| title_exact_search | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems |
| title_full | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems Glória Teixeira |
| title_fullStr | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems Glória Teixeira |
| title_full_unstemmed | Taxing corporate profits in the EU a comparison of the Portuguese, British and Dutch systems Glória Teixeira |
| title_short | Taxing corporate profits in the EU |
| title_sort | taxing corporate profits in the eu a comparison of the portuguese british and dutch systems |
| title_sub | a comparison of the Portuguese, British and Dutch systems |
| topic | Dubbele belasting gtt Europees recht gtt Harmonisatie gtt Impôt sur le revenu - Droit - Grande-Bretagne - Etudes comparatives ram Impôt sur le revenu - Droit - Pays-Bas - Etudes comparatives ram Impôt sur le revenu - Droit - Portugal - Etudes comparatives ram Ondernemingsbelastingen gtt Sociétés - Impôts - Droit - Grande-Bretagne - Etudes comparatives ram Sociétés - Impôts - Droit - Pays-Bas - Etudes comparatives ram Sociétés - Impôts - Droit - Portugal - Etudes comparatives ram Sociétés - Impôts - Grande-Bretagne Sociétés - Impôts - Pays de l'Union européenne Sociétés - Impôts - Pays-Bas Sociétés - Impôts - Portugal Vennootschapsbelasting gtt Winstbelasting gtt Europarecht Recht Steuer Corporations -- Taxation -- Law and legislation -- Portugal Income tax -- Law and legislation -- Portugal Corporations -- Taxation -- Law and legislation -- Great Britain Income tax -- Law and legislation -- Great Britain Corporations -- Taxation -- Law and legislation -- Netherlands Income tax -- Law and legislation -- Netherlands Steuerrecht (DE-588)4116614-0 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Dubbele belasting Europees recht Harmonisatie Impôt sur le revenu - Droit - Grande-Bretagne - Etudes comparatives Impôt sur le revenu - Droit - Pays-Bas - Etudes comparatives Impôt sur le revenu - Droit - Portugal - Etudes comparatives Ondernemingsbelastingen Sociétés - Impôts - Droit - Grande-Bretagne - Etudes comparatives Sociétés - Impôts - Droit - Pays-Bas - Etudes comparatives Sociétés - Impôts - Droit - Portugal - Etudes comparatives Sociétés - Impôts - Grande-Bretagne Sociétés - Impôts - Pays de l'Union européenne Sociétés - Impôts - Pays-Bas Sociétés - Impôts - Portugal Vennootschapsbelasting Winstbelasting Europarecht Recht Steuer Corporations -- Taxation -- Law and legislation -- Portugal Income tax -- Law and legislation -- Portugal Corporations -- Taxation -- Law and legislation -- Great Britain Income tax -- Law and legislation -- Great Britain Corporations -- Taxation -- Law and legislation -- Netherlands Income tax -- Law and legislation -- Netherlands Steuerrecht Unternehmen Großbritannien Niederlande Portugal |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007962411&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT teixeiragloria taxingcorporateprofitsintheeuacomparisonoftheportuguesebritishanddutchsystems |