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Integration Approaches to Group Taxation in the European Internal Market

Integration Approaches to Group Taxation in the European Internal Market

          
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About the Book

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.


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Product Details
  • ISBN-13: 9789041127792
  • Publisher: Aspen Pub
  • Binding: Hardback
  • Height: 238 mm
  • No of Pages: 288
  • Series Title: Eucotax on European Taxation
  • Width: 163 mm
  • ISBN-10: 9041127798
  • Publisher Date: 24 Nov 2008
  • Depth: 25
  • Language: English
  • Returnable: Y
  • Weight: 700 gr


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