The entrepreneurship concept in a European comparative tax law perspective:
"This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Int.
2002
|
| Schriftenreihe: | EUCOTAX series on European taxation
5 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | "This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996 Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom."--BOOK JACKET |
| Beschreibung: | Teilw. zugl.: Univ., Diss., 1996 |
| Beschreibung: | XIX, 367 S. |
| ISBN: | 9041198873 |
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| 520 | |a Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax | ||
| 520 | |a Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom."--BOOK JACKET | ||
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Datensatz im Suchindex
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| adam_text | EUCOTAX SERIES ON EUROPEAN TAXATION THE ENTREPRENEURSHIP CONCEPT IN A
EUROPEAN COMPARATIVE TAX LAW PERSPECTIVE BY RENE OFFERMANNS, PHD -A 6 *
* * W4 HEEAIAECA INTERNATIONAL THE HAGUE - LONDON - NEW YORK CONTENTS
FOREWORD V LIST OF ABBREVIATIONS XV CHAPTER I - INTRODUCTION 1.0
INTRODUCTION 1 1.1 PURPOSE OF THE STUDY 2 1.2 SCOPE OF THE STUDY 2 1.3
WORKING DEFINITIONS 4 1.3.1 BOTTLENECKS 4 1.3.2 THE TERM ENTERPRISE AND
ENTREPRENEUR 5 1.4 METHOD OF LAW COMPARISON 6 1.5 COUNTRY CHOICE 6
CHAPTER II - THE ENTREPRENEURSHIP CONCEPT IN THE INCOME TAX ACT 2.0
INTRODUCTION 7 2.1 HISTORY AND MAIN FEATURES OF THE INCOME TAX 7 2.1.1
THE NETHERLANDS 7 2.1.2 GERMANY 8 2.1.3 FRANCE 9 2.1.4 UNITED KINGDOM 11
2.2 QUALIFICATION AS AN ENTREPRENEUR 11 2.2.1 QUALIFICATION AS AN
ENTREPRENEUR IN THE NETHERLANDS 12 2.2.1.1 PARTICIPATION IN ECONOMIC
LIFE 13 2.2.1.2 PROFIT MOTIVE 14 2.2.1.3 INDEPENDENCE 14 2.2.1.4
PERMANENCE 15 2.2.1.5 LIABILITY 16 2.2.1.6 THE TERMS TRADE AND TRADER 16
2.2.2 QUALIFICATION AS AN ENTREPRENEUR IN GERMANY 17 2.2.2.1
PARTICIPATION IN ECONOMIC LIFE 17 2.2.2.2 PROFIT MOTIVE 18 2.2.2.3
INDEPENDENCE 20 2.2.2.4 PERMANENCE 20 2.2.2.5 THE TERMS TRADE AND TRADER
20 2.2.2.6 THE FICTITIOUS BUSINESS 22 2.2.3 QUALIFICATION AS AN
ENTREPRENEUR IN FRANCE 25 2.2.3.1 PARTICIPATION IN ECONOMIC LIFE 26
2.2.3.2 PROFIT MOTIVE 27 2.2.3.3 INDEPENDENCE 28 2.2.3.4 PERMANENCE 28
2.2.3.5 THE TERMS TRADE AND TRADER 29 VII THE ENTREPRENEURSHIP CONCEPT
2.2.4 QUALIFICATION AS AN ENTREPRENEUR IN THE UNITED KINGDOM 29 2.2.4.1
PARTICIPATION IN ECONOMIC LIFE 30 2.2.4.2 PROFIT MOTIVE 30 2.2.4.3
INDEPENDENCE 31 2.2.4.4 PERMANENCE 32 2.2.4.5 PROBLEMS IN THE DEFINITION
OF TRADE 33 2.2.4.6 THE TERMS TRADE AND TRADER 33 2.2.5 CONCLUSION 34
2.3 THE PROFESSIONS 35 2.3.1 THE NETHERLANDS 35 2.3.2 GERMANY 37 2.3.3
FRANCE 39 2.3.4 UNITED KINGDOM 39 2.3.5 CONCLUSION 40 2.4 TAXATION OF
BUSINESS PROFITS 40 2.4.1 THE NETHERLANDS 40 2.4.2 GERMANY 42 2.4.3
FRANCE 43 2.4.4 UNITED KINGDOM 44 2.4.5 CONCLUSION 44 2.5
ENTREPRENEURIAL INCENTIVES 45 2.5.1 IMPORTANCE OF THE DIVISION BETWEEN
THE SOURCES OF INCOME IN THE NETHERLANDS 45 2.5.2 IMPORTANCE OF THE
DIVISION BETWEEN THE SOURCES OF INCOME IN GERMANY 50 2.5.3 IMPORTANCE OF
THE DIVISION BETWEEN THE SOURCES OF INCOME IN FRANCE 52 2.5.4 IMPORTANCE
OF THE DIVISION BETWEEN THE SOURCES OF INCOME IN THE UNITED KINGDOM 58
2.5.5 CONCLUSION 58 2.6 THE SOURCE DIVISION 59 2.6.1 THE DIVISION OF
SOURCES IN THE NETHERLANDS 59 2.6.1.1 BUSINESS PROFITS OR EMPLOYMENT
INCOME 60 2.6.1.2 BUSINESS PROFITS OR INCOME FROM OTHER LABOUR 61
2.6.1.3 BUSINESS INCOME OR INVESTMENT INCOME 64 2.6.1.4 COMPANIES
TRADING IN REAL ESTATE 69 2.6.1.5 CONCLUSION 70 2.6.2 THE DIVISION
BETWEEN THE SOURCES IN GERMANY 71 2.6.2.1 BUSINESS INCOME OR INCOME FROM
AGRICULTURE AND FORESTRY 71 2.6.2.2 BUSINESS INCOME OR INCOME FROM A
PROFESSION 73 2.6.2.3 BUSINESS INCOME OR EMPLOYMENT INCOME 75 VIII
CONTENTS 2.6.2.4 BUSINESS INCOME OR INVESTMENT INCOME 76 2.6.2.5
BUSINESS INCOME OR RENTAL INCOME 77 2.6.2.6 REAL ESTATE TRADE 77 2.6.2.7
CONCLUSION 81 2.6.3 THE DIVISION OF SOURCES IN FRANCE 81 2.6.3.1A INCOME
FROM AGRICULTURE AND FORESTRY 82 2.6.3.1B TRADING INCOME 83 2.6.3.1C
NON-COMMERCIAL PROFIT 84 2.6.3.2 CONCLUSION 85 2.6.3.3 INCOME FROM
TRADING, PROFESSIONAL, AND AGRICULTURAL AND FORESTRY INCOME 86 2.6.3.4
BUSINESS INCOME AND EMPLOYMENT INCOME 88 2.6.3.5 BUSINESS INCOME AND
INVESTMENT INCOME 88 2.6.3.6 INCOME FROM REAL ESTATE 88 2.6.3.7 BUSINESS
INCOME AND CAPITAL GAINS 89 2.6.3.8 ACTIVITIES WHICH ARE DEEMED TO BE
COMMERCIAL 90 2.6.3.9 REAL ESTATE TRADE 90 2.6.3.10 CONCLUSION 91 2.6.4
THE DIVISION OF SOURCES IN THE UNITED KINGDOM 91 2.6.4.1 THE SIX
SCHEDULES 91 2.6.4.2 SCHEDULEA 92 2.6.4.3 SCHEDULE B 93 2.6.4.4 SCHEDULE
C 93 2.6.4.5 SCHEDULE D 93 2.6.4.6 SCHEDULE E 94 2.6.4.7 SCHEDULE F 94
2.6.4.8 THE DIVISION BETWEEN THE SCHEDULES 95 2.6.4.9 BUSINESS INCOME
AND INCOME FROM REAL ESTATE 95 2.6.4.10 BUSINESS INCOME AND EMPLOYMENT
INCOME 96 2.6.4.11 BUSINESS INCOME AND INVESTMENT INCOME 97 2.6.4.12
CAPITAL GAINS 98 2.6.4.13 CONCLUSION 99 2.7 PARTNERSHIPS 99 2.7.1
PARTNERSHIPS IN THE NETHERLANDS 100 2.7AA TYPES OF PARTNERSHIPS 100
2.7.1.2 TAXATION OF PARTNERS 101 2.7.1.3 TAXATION OF PARTNERSHIPS 103
2.1 AA MANAGING PARTNERS AND LIMITED PARTNERS 103 2.7.1.5 ADMISSION,
RETIREMENT, AND DEATH OF A PARTNER 113 2.7.1.6 CONCLUSION 114 2.7.2
PARTNERSHIPS IN GERMANY 115 2.7.2.1 TYPES OF PARTNERSHIPS 116 IX THE
ENTREPRENEURSHIP CONCEPT 2.7.2.2 TAXATION OF PARTNERS 117 2.7.2.3
TAXATION OF PARTNERSHIPS 118 2.7.2.4 MANAGING PARTNERS AND LIMITED
PARTNERS 122 2.7.2.5 ADMISSION, RETIREMENT, AND DEATH OF A PARTNER 125
2.7.2.6 CONCLUSION 127 2.7.3 TAXATION OF PARTNERSHIPS IN FRANCE 128
2.7.3.1 ENTITIES FOR WHICH THE DROIT D OPTION APPLIES 129 2.7.3.2
REQUIREMENTS FOR THE DROIT D OPTION 132 2.7.3.3 THE FUNCTIONING OF THE
DROIT D OPTION 133 2.7.3.4 LIQUIDATION 134 2.7.3.5 TAXATION OF PARTNERS
135 2.7.3.6 TAXATION OF PARTNERSHIPS 136 2.7.3.7 MANAGING PARTNERS AND
LIMITED PARTNERS 136 2.7.3.8 ADMISSION, RETIREMENT, AND DEATH OF A
PARTNER 137 2.7.3.9 CONCLUSION 138 2.7.4 THE TAXATION OF PARTNERSHIPS IN
THE UNITED KINGDOM 139 2.7.4.1 DEFINITION OF A PARTNERSHIP 139 2.7.4.2
TAXATION OF A PARTNERSHIP AND THE PARTNERS 140 2.7.4.3 MANAGING PARTNERS
AND LIMITED PARTNERS 143 2.7.4.4 ADMISSION, RETIREMENT, AND DEATH OF A
PARTNER 143 2.7.4.5 CONCLUSION 146 CHAPTER III - THE ENTREPRENEURSHIP
CONCEPT IN THE CORPORATE INCOME TAX ACT 3.0 INTRODUCTION 147 3.1
DEVELOPMENT AND LEGAL BASE OF THE CORPORATE INCOME TAX 147 3.1.1 THE
NETHERLANDS 147 3.1.2 GERMANY 148 3.1.3 FRANCE 149 3.1.4 UNITED KINGDOM
150 3.1.5 REASONS FOR INTRODUCING A CORPORATE INCOME TAX 151 3.2 THE
DEFINITION OF THE TERM CORPORATE BODY 155 3.2.1 THE NETHERLANDS 156
3.2.2 GERMANY 157 3.2.3 FRANCE 157 3.2.4 UNITED KINGDOM 158 3.2.5
CONCLUSION 159 3.3 TAXATION OF COMPANIES AND THEIR SHAREHOLDERS 159
3.3.1 THE NETHERLANDS 160 3.3.2 GERMANY 160 3.3.3 FRANCE 162 CONTENTS
3.4 3.5 3.6 3.7 3.3.4 UNITED KINGDOM TAXABLE ENTITIES 3.4.1 3.4.2 3.4.3
3.4.4 3.4.5 THE NETHERLANDS GERMANY FRANCE UNITED KINGDOM CONCLUSION THE
FICTITIOUS BUSINESS CONCEPT 3.5.1 3.5.2 3.5.3 3.5.4 TRADE 3.6.1 3.6.2
3.6.3 3.6.4 3.6.5 GROUR 3.7.1 3.7.2 3.7.3 3.7.4 THE NETHERLANDS GERMANY
FRANCE UNITED KINGDOM IN LOSS MAKING COMPANIES THE NETHERLANDS 3.6.1.1 A
NEW PROVISION FOR LOSS COMPANIES GERMANY FRANCE UNITED KINGDOM
CONCLUSION ) TAXATION THE NETHERLANDS 3.7.1.1 THE DUTCH REQUIREMENTS FOR
ESTABLISHING A GROUP 3.7.1.2 CONSEQUENCES OF GROUP TAXATION 3.7.1.3 A
CROSS-BORDER GROUP TAXATION 3.7.1 4 BILL FOR A NEW GROUP REGIME GERMANY
3.7.2.1 CONDITIONS FOR ESTABLISHING A GROUP 3.7.2.2 CONSEQUENCES OF
GROUP TAXATION 3.7.2.3 CROSS-BORDER GROUP TAXATION 3.7.2.4 AMENDMENTS OF
THE GROUP REGIME AS FROM 1 JANUARY 2001 FRANCE 3.7.3.1 THE NATIONAL
GROUP REGULATION 3.7.3.2 REQUIREMENTS FOR NATIONAL CONSOLIDATION 3.7.3.3
CONSEQUENCES OF THE NATIONAL GROUP REGULATION 3.7.3.4 INTERNATIONAL
CONSOLIDATION 3.7.3.5 REQUIREMENTS FOR INTERNATIONAL CONSOLIDATION
3.7.3.6 CONSEQUENCES OF INTERNATIONAL CONSOLIDATION UNITED KINGDOM
3.7.4.1 REQUIREMENTS FOR THE ESTABLISHMENT OF A GROUP 165 169 169 176
180 184 186 187 187 189 189 189 190 190 196 197 198 200 200 201 202 204
206 209 211 218 219 222 222 223 223 224 224 225 226 226 227 227 227 XI
THE ENTREPRENEURSHIP CONCEPT 3.7.4.2 CONSEQUENCES OF GROUP TAXATION 228
3.7.4.3 CROSS-BORDER GROUP TAXATION 229 3.7.5 CONCLUSION 229 3.8
TAXATION OF PUBLIC BODIES 230 3.8.1 THE NETHERLANDS 231 3.8.2 GERMANY
235 3.8.3 FRANCE 237 3.8.4 UNITED KINGDOM 239 3.8.5 CONCLUSION 239
CHAPTER IV - THE ENTREPRENEURSHIP CONCEPT OF VALUE-ADDED TAX 4.0
INTRODUCTION 241 4.1 HISTORY OF THE VALUE-ADDED TAX 241 4.1.1 THE
NETHERLANDS 241 4.1.2 GERMANY 243 4.1.3 FRANCE 244 4.1.4 UNITED KINGDOM
244 4.2 THE IMPORTANCE OF THE ENTREPRENEURSHIP 245 4.2.1 THE NETHERLANDS
245 4.2.2 GERMANY 246 4.2.3 FRANCE 247 4.2.4 UNITED KINGDOM 247 4.3
REQUIREMENTS OF ENTREPRENEURSHIP 248 4.3.1 THE NETHERLANDS 248 4.3.1.1
DEFINITION OF THE TERM EVERYBODY 248 4.3.1.2 ECONOMIC ACTIVITIES 249
4.3.1.3 SERVICES PROVIDED WITHOUT CONSIDERATION 255 4.3.1.4 INDEPENDENCE
258 4.3.1.5 CONCLUSION 260 4.3.2 GERMANY 261 4.3.2.1 ECONOMIC ACTIVITIES
262 4.3.2.2 PERMANENT ACTIVITIES 264 4.3.2.3 SERVICES PROVIDED WITHOUT A
CONSIDERATION 265 4.3.2.4 INDEPENDENCE 266 4.3.2.5 CONCLUSION 267 4.3.3
FRANCE 267 4.3.3.1 ECONOMIC ACTIVITIES 269 4.3.3.2 SERVICES PROVIDED
WITHOUT A CONSIDERATION 271 4.3.3.3 INDEPENDENCE 272 4.3.3.4 CONCLUSION
273 4.3.4 UNITED KINGDOM 273 4.3.4.1 REGISTRATION 276 4.3.4.2
INDEPENDENCE 277 4.3.4.3 CONCLUSION 278 4.4 THE PROFESSIONS 278 XII
CONTENTS 4.5 4.6 4.7 4.8 4.9 4.10 4.4.1 4.4.2 4.4.3 4.4.4 4.4.5 THE
NETHERLANDS GERMANY FRANCE UNITED KINGDOM CONCLUSION AGRICULTURE 4.5.1
4.5.2 4.5.3 4.5.4 4.5.5 THE NETHERLANDS GERMANY FRANCE UNITED KINGDOM
CONCLUSION EXTENSION OF ENTREPRENEURSHIP THROUGH OPTION 4.6.1 4.6.2
4.6.3 4.6.4 4.6.5 THE NETHERLANDS GERMANY FRANCE UNITED KINGDOM
CONCLUSION OCCASIONAL ACTIVITIES QUASI-ENTREPRENEURSHIP 4.8.1 4.8.2
4.8.3 4.8.4 4.8.5 GROUP 4.9.1 4.9.2 4.9.3 4.9.4 4.9.5 4.9.6 PUBLIC
4.10.1 4.10.2 4.10.3 4.10.4 4.10.5 THE NETHERLANDS GERMANY FRANCE UNITED
KINGDOM CONCLUSION TAXATION THE NETHERLANDS 4.9.1.1 THE IMPORTANCE OF
GROUP TAXATION 4.9.1.2 REQUIREMENTS IN ORDER TO BE TREATED AS A GROUP
4.9.1.3 PARTICIPATING IN A GROUP GERMANY 4.9.2.1 IMPORTANCE OF GROUP
TAXATION 4.9.2.2 REQUIREMENTS FOR ESTABLISHING A GROUP FRANCE UNITED
KINGDOM 4.9.4.1 IMPORTANCE OF GROUP TAXATION 4.9.4.2 REQUIREMENTS FOR
GROUP TAXATION CROSS-BORDER GROUP TAXATION CONCLUSION BODIES THE
NETHERLANDS GERMANY FRANCE UNITED KINGDOM CONCLUSION 279 279 280 280 281
281 281 282 283 283 284 284 284 286 287 289 291 291 292 292 294 295 295
296 296 297 297 298 301 303 303 303 304 305 305 307 307 310 311 311 314
318 320 320 X1U THE ENTREPRENEURSHIP CONCEPT CHAPTER V - FINAL
CONCLUSION 323 BIBLIOGRAPHY 335 TABLE OF CASES, LEGISLATION, BILL
PROPOSAIS AND PARLIAMENTARY DOCUMENTS, JURISPRUDENCE AND DECREES 341
INDEX 357 XIV
|
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| id | DE-604.BV014639808 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:04:37Z |
| institution | BVB |
| isbn | 9041198873 |
| language | English |
| lccn | 2002029696 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009942534 |
| oclc_num | 50280105 |
| open_access_boolean | |
| owner | DE-20 DE-M124 DE-M382 |
| owner_facet | DE-20 DE-M124 DE-M382 |
| physical | XIX, 367 S. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Kluwer Law Int. |
| record_format | marc |
| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spelling | Offermanns, René Verfasser aut The entrepreneurship concept in a European comparative tax law perspective by René Offermanns The Hague [u.a.] Kluwer Law Int. 2002 XIX, 367 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 5 Teilw. zugl.: Univ., Diss., 1996 "This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996 Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom."--BOOK JACKET Belastingrecht gtt Belastingstelsels gtt Mededingingsrecht gtt Ondernemingsbelastingen gtt Recht Steuer Unternehmen Business enterprises Taxation Law and legislation Europe Entrepreneurship Taxation Europe Europa (DE-588)4113937-9 Hochschulschrift gnd-content EUCOTAX series on European taxation 5 (DE-604)BV012505903 5 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009942534&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Offermanns, René The entrepreneurship concept in a European comparative tax law perspective EUCOTAX series on European taxation Belastingrecht gtt Belastingstelsels gtt Mededingingsrecht gtt Ondernemingsbelastingen gtt Recht Steuer Unternehmen Business enterprises Taxation Law and legislation Europe Entrepreneurship Taxation Europe |
| subject_GND | (DE-588)4113937-9 |
| title | The entrepreneurship concept in a European comparative tax law perspective |
| title_auth | The entrepreneurship concept in a European comparative tax law perspective |
| title_exact_search | The entrepreneurship concept in a European comparative tax law perspective |
| title_full | The entrepreneurship concept in a European comparative tax law perspective by René Offermanns |
| title_fullStr | The entrepreneurship concept in a European comparative tax law perspective by René Offermanns |
| title_full_unstemmed | The entrepreneurship concept in a European comparative tax law perspective by René Offermanns |
| title_short | The entrepreneurship concept in a European comparative tax law perspective |
| title_sort | the entrepreneurship concept in a european comparative tax law perspective |
| topic | Belastingrecht gtt Belastingstelsels gtt Mededingingsrecht gtt Ondernemingsbelastingen gtt Recht Steuer Unternehmen Business enterprises Taxation Law and legislation Europe Entrepreneurship Taxation Europe |
| topic_facet | Belastingrecht Belastingstelsels Mededingingsrecht Ondernemingsbelastingen Recht Steuer Unternehmen Business enterprises Taxation Law and legislation Europe Entrepreneurship Taxation Europe Europa Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009942534&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT offermannsrene theentrepreneurshipconceptinaeuropeancomparativetaxlawperspective |