Taxing capital income in the European Union: issues and options for reform
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2002
|
| Ausgabe: | Reprinted |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 302 S. graph. Darst. |
| ISBN: | 0198297831 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV035356692 | ||
| 003 | DE-604 | ||
| 005 | 20090313 | ||
| 007 | t| | ||
| 008 | 090310s2002 xx d||| |||| 10||| eng d | ||
| 020 | |a 0198297831 |9 0-19-829783-1 | ||
| 035 | |a (OCoLC)470255620 | ||
| 035 | |a (DE-599)BVBBV035356692 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-703 |a DE-188 | ||
| 082 | 0 | |a 336.243 | |
| 084 | |a PS 3940 |0 (DE-625)139824: |2 rvk | ||
| 245 | 1 | 0 | |a Taxing capital income in the European Union |b issues and options for reform |c ed. by Sijbren Cnossen |
| 250 | |a Reprinted | ||
| 264 | 1 | |a Oxford [u.a.] |b Oxford Univ. Press |c 2002 | |
| 300 | |a X, 302 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kapitaleinkünfte |0 (DE-588)4114139-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kapitalertragsteuer |0 (DE-588)4163265-5 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Kapitalertragsteuer |0 (DE-588)4163265-5 |D s |
| 689 | 0 | 2 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 1 | 1 | |a Kapitaleinkünfte |0 (DE-588)4114139-8 |D s |
| 689 | 1 | 2 | |a Kapitalertragsteuer |0 (DE-588)4163265-5 |D s |
| 689 | 1 | 3 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 1 | |5 DE-188 | |
| 700 | 1 | |a Cnossen, Sijbren |d 1936- |0 (DE-588)122785517 |4 edt | |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017160758&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-017160758 | |
Datensatz im Suchindex
| _version_ | 1820136219583971328 |
|---|---|
| adam_text |
Contents
List of
Participants
ix
List of Figures
xi
List of Tables
xii
1.
Summary and Discussion I
Sijbren Cnossen
2.
Taxation of Capital Income vs. Labour Income: An Overview
15
Roger H. Cordon
3.
Interjurisdictional Equity in Company Taxation:
Principles and Applications to the European Union
46
Peggy
В. Ми
sgrave
4.
Source- vs. Residence-based Taxation in the European Union:
The Wrong Question?
78
Richard M. Bird and J. Scott WHkie
5.
Issues in the Taxation of Income from Foreign Portfolio
and Direct Investment
110
Michael P. Devereux
6.
The Taxation of Interest in Europe: A Minimum
Withholding Tax?
135
Harry Huizinga and
Seren Bo
Nielsen
7.
Levelling Up or Levelling Down? Some Reflections
on the ACE and
СВІТ
Proposals, and the Future of
the Corporate Tax Base
161
Stephen R. Bond
8.
Taxing Capital Income in the Nordic Countries:
A Model for the European Union?
180
Sijbren Cnossen
9.
Transfer Pricing and Income Shifting in Integrating
Economies
214
T. Scott Newlon
viii
Contents
10.
Deciding whether the European Union should
Adopt Formula Apportionment of Company Income
243
Charles E. McLure, Jr. and
Joann
M.
Weiner
Author Index
293
Subject Index
297 |
| any_adam_object | 1 |
| author2 | Cnossen, Sijbren 1936- |
| author2_role | edt |
| author2_variant | s c sc |
| author_GND | (DE-588)122785517 |
| author_facet | Cnossen, Sijbren 1936- |
| building | Verbundindex |
| bvnumber | BV035356692 |
| classification_rvk | PS 3940 |
| ctrlnum | (OCoLC)470255620 (DE-599)BVBBV035356692 |
| dewey-full | 336.243 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.243 |
| dewey-search | 336.243 |
| dewey-sort | 3336.243 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | Reprinted |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV035356692</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20090313</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">090310s2002 xx d||| |||| 10||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0198297831</subfield><subfield code="9">0-19-829783-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)470255620</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV035356692</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.243</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PS 3940</subfield><subfield code="0">(DE-625)139824:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxing capital income in the European Union</subfield><subfield code="b">issues and options for reform</subfield><subfield code="c">ed. by Sijbren Cnossen</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Reprinted</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford [u.a.]</subfield><subfield code="b">Oxford Univ. Press</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">X, 302 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kapitaleinkünfte</subfield><subfield code="0">(DE-588)4114139-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kapitalertragsteuer</subfield><subfield code="0">(DE-588)4163265-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)1071861417</subfield><subfield code="a">Konferenzschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Kapitalertragsteuer</subfield><subfield code="0">(DE-588)4163265-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Kapitaleinkünfte</subfield><subfield code="0">(DE-588)4114139-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Kapitalertragsteuer</subfield><subfield code="0">(DE-588)4163265-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="3"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Cnossen, Sijbren</subfield><subfield code="d">1936-</subfield><subfield code="0">(DE-588)122785517</subfield><subfield code="4">edt</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017160758&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-017160758</subfield></datafield></record></collection> |
| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content |
| genre_facet | Aufsatzsammlung Konferenzschrift |
| id | DE-604.BV035356692 |
| illustrated | Illustrated |
| indexdate | 2025-01-02T11:26:03Z |
| institution | BVB |
| isbn | 0198297831 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017160758 |
| oclc_num | 470255620 |
| open_access_boolean | |
| owner | DE-703 DE-188 |
| owner_facet | DE-703 DE-188 |
| physical | X, 302 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Oxford Univ. Press |
| record_format | marc |
| spelling | Taxing capital income in the European Union issues and options for reform ed. by Sijbren Cnossen Reprinted Oxford [u.a.] Oxford Univ. Press 2002 X, 302 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Kapitaleinkünfte (DE-588)4114139-8 gnd rswk-swf Kapitalertragsteuer (DE-588)4163265-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content Europäische Union (DE-588)5098525-5 b Kapitalertragsteuer (DE-588)4163265-5 s Steuerharmonisierung (DE-588)4125519-7 s DE-604 Kapitaleinkünfte (DE-588)4114139-8 s DE-188 Cnossen, Sijbren 1936- (DE-588)122785517 edt Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017160758&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxing capital income in the European Union issues and options for reform Europäische Union (DE-588)5098525-5 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd Kapitalertragsteuer (DE-588)4163265-5 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4125519-7 (DE-588)4114139-8 (DE-588)4163265-5 (DE-588)4143413-4 (DE-588)1071861417 |
| title | Taxing capital income in the European Union issues and options for reform |
| title_auth | Taxing capital income in the European Union issues and options for reform |
| title_exact_search | Taxing capital income in the European Union issues and options for reform |
| title_full | Taxing capital income in the European Union issues and options for reform ed. by Sijbren Cnossen |
| title_fullStr | Taxing capital income in the European Union issues and options for reform ed. by Sijbren Cnossen |
| title_full_unstemmed | Taxing capital income in the European Union issues and options for reform ed. by Sijbren Cnossen |
| title_short | Taxing capital income in the European Union |
| title_sort | taxing capital income in the european union issues and options for reform |
| title_sub | issues and options for reform |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd Kapitalertragsteuer (DE-588)4163265-5 gnd |
| topic_facet | Europäische Union Steuerharmonisierung Kapitaleinkünfte Kapitalertragsteuer Aufsatzsammlung Konferenzschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017160758&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT cnossensijbren taxingcapitalincomeintheeuropeanunionissuesandoptionsforreform |