Integration Approaches to Group Taxation in the European by Ioanna Mitroyanni

By Ioanna Mitroyanni

The construction of a bunch taxation framework to topic affiliated entities resident in additional than one EC Member country to a unmarried algorithm is an scan with out precedent. workforce taxation generally offers with tax legal responsibility within the context of a unmarried jurisdiction. there's no method of workforce taxation all over the world which embraces multiple financial jurisdiction below a unmarried regulatory umbrella. This concept frightening paintings explores the chance for making a staff taxation process extending throughout nationwide borders within the EC. the target is to specify what form the weather of any such process should still take in addition to to spot the parts of complexity or possible deadlock. one of the themes lined. The correct jurisprudential and legislative framework of the eu inner industry; A survey of the tax platforms of Canada, Switzerland and the U.S. with a spotlight at the rules referring to the department of strength among the federal and sub-federal stages; The guidelines for company taxation in built-in markets; Administrative issues: compliance, enforcement, dispute solution and re-evaluation of tax legal responsibility; checks for entitlement to crew club; Tax base integration; - Territorial delineation of the gang; and Formulary apportionment. In sum, this booklet presents worthy insights into a space of vital significance to taxpayers, their advisors and policymakers as well.

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