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Company Tax Reform in the European Union, Joann Martens-Weiner


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Автор: Joann Martens-Weiner
Название:  Company Tax Reform in the European Union
ISBN: 9781441939906
Издательство: Springer
Классификация:



ISBN-10: 1441939903
Обложка/Формат: Paperback
Страницы: 122
Вес: 0.21 кг.
Дата издания: 29.10.2010
Язык: English
Размер: 234 x 156 x 8
Основная тема: Economics
Подзаголовок: Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
Ссылка на Издательство: Link
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Поставляется из: Германии
Описание: Having spent almost fifty years of my life defending the separate accou- ing, arm`s length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions.


A Common Tax Base for Multinational Enterprises in the European Union

Автор: Carsten Wendt
Название: A Common Tax Base for Multinational Enterprises in the European Union
ISBN: 383491326X ISBN-13(EAN): 9783834913265
Издательство: Springer
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Цена: 10480.00 р.
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Competitiveness, Social Inclusion and Sustainability in a Diverse European Union

Автор: Peter Huber; Danu?e Nerudov?; Petr Rozmahel
Название: Competitiveness, Social Inclusion and Sustainability in a Diverse European Union
ISBN: 3319367803 ISBN-13(EAN): 9783319367804
Издательство: Springer
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Цена: 11179.00 р.
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Описание: It examines the key challenges faced by the EU in its efforts to establish a socially inclusive and greener path to growth and develops policy recommendations to simultaneously achieve the EU 2020 agenda`s long-term goals and address the current economic crisis in Europe.

European Banking Union

Автор: Boccuzzi Giuseppe
Название: European Banking Union
ISBN: 1137555645 ISBN-13(EAN): 9781137555649
Издательство: Springer
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Цена: 14673.00 р.
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Описание: The Banking Union took a broad approach to resolve the structural fragmentation and distortions in the European banking system which were major obstacles to a working single market for financial services. The book focuses on the new framework for banking crisis management, starting from the foundations of banking regulation and supervision.

European Monetary Union

Автор: Paul J.J. Welfens
Название: European Monetary Union
ISBN: 3642638279 ISBN-13(EAN): 9783642638275
Издательство: Springer
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Цена: 15372.00 р.
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Описание: A Italian deficitlGDP ratio fully developed EMU group (with all 15 cowltries included) would represent 38% of the OECD GDP, slightly higher than the U. The exports/GDP ratio of EU countries is 30%, the ratio with respect to exports outside the EU would be 10% (Japan, U.

Regulating and Supervising Investment Services in the European Union

Автор: Y. Avgerinos
Название: Regulating and Supervising Investment Services in the European Union
ISBN: 1403912041 ISBN-13(EAN): 9781403912046
Издательство: Springer
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Цена: 19564.00 р.
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Описание: This text provides an extensive and critical assessment of the current regulatory and supervisory framework of investment services in the European Union (EU) and proposes alternative institutional structures.

Financial Regulation in the European Union

Название: Financial Regulation in the European Union
ISBN: 1138914045 ISBN-13(EAN): 9781138914049
Издательство: Taylor&Francis
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Цена: 23734.00 р.
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Описание:

This collection offers a comparative overview of how financial regulations have evolved in various European countries since the introduction of the single European market in 1986. It includes a number of country studies which provides a narrative of the domestic financial regulatory structure at the beginning of the period, as well the means by which the EU Directives have been introduced into domestic legislation and the impact on the financial structure of the economy.

In particular, studies highlight how the discretion allowed by the Directives has been used to meet the then existing domestic conditions and financial structure as well as how they have modified that structure. Countries covered are France, Germany, Italy, Spain, Estonia, Hungary and Slovenia. The book also contains an overview of regulatory changes in the UK and Nordic countries, and in post-crisis USA. This comparative approach raises questions about whether past and more recent regulatory changes have in fact contributed to increase financial stability in the EU.

The comparative analysis provided in this book raises questions on whether the past and more recent changes are contributing to increase the financial stability and efficiency of individual banks and national financial systems. The crisis has demonstrated the drawbacks of formulating the regulatory framework on standards borrowed from the best industry practices from the large developed countries, originally designed exclusively for large global banks, but now applied to all financial institutions.

The European Banking Union

Автор: Angelo Baglioni
Название: The European Banking Union
ISBN: 1137563133 ISBN-13(EAN): 9781137563132
Издательство: Springer
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Цена: 6986.00 р.
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Описание: Why did European policy-makers introduce the Banking Union? Which are its main features? How does it affect banks and their customers? This book tries to answer these questions, by providing a clear description of the building blocks of the banking union, and by discussing the issues that still remain unanswered.

Energy Policies in the European Union

Автор: P.J.J. Welfens; B. Meyer; W. Pfaffenberger; P. Jas
Название: Energy Policies in the European Union
ISBN: 3540416528 ISBN-13(EAN): 9783540416524
Издательство: Springer
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Цена: 15372.00 р.
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Описание: Global warming is a serious threat to the stability of world climate and to economic prosperity in some regions. This book offers an analysis which focuses on double dividend issues. The ecological tax reform in Germany and the options of modern energy policy are also described and evaluated.

Taxation in european union

Автор: Boria, Pietro
Название: Taxation in european union
ISBN: 3319539183 ISBN-13(EAN): 9783319539188
Издательство: Springer
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Цена: 11878.00 р.
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Описание: Part I The Institutions: The tax power in the tradition of the European legal systems.- The role of taxation in the EU legal system.- The sources of the European taxation law.- The role of the jurisprudence of the court of justice within the EU taxation law.- Part II The Principles: The Customs Union.- The European freedoms and the principle of non-restriction for tax purposes.- The principle of taxation non-discrimination.- The tax interest of the national states and the balance with the European values.- The tax harmonization.- The State aids.- The harmful tax competition.- The general principles of the European law applicable to the taxation.- Part III The Anti-Sovereign: The relation between sovereignty and taxation power within the European system: the anti-soverei

The Role of Deposit Guarantee Schemes as a Financial Safety Net in the European Union

Автор: Jakub Kerlin
Название: The Role of Deposit Guarantee Schemes as a Financial Safety Net in the European Union
ISBN: 3319541625 ISBN-13(EAN): 9783319541624
Издательство: Springer
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Цена: 16769.00 р.
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Описание: This book examines the changing role of Deposit Guarantee Schemes (DGSs) as a financial safety net of the European Union, with specific emphasis on post-crisis reforms.

Allocating Taxing Powers within the European Union

Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers
Название: Allocating Taxing Powers within the European Union
ISBN: 3642436374 ISBN-13(EAN): 9783642436376
Издательство: Springer
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Цена: 16769.00 р.
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Описание:

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".

Energy Policies in the European Union

Автор: P.J.J. Welfens; B. Meyer; W. Pfaffenberger; P. Jas
Название: Energy Policies in the European Union
ISBN: 3642074979 ISBN-13(EAN): 9783642074974
Издательство: Springer
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Цена: 15372.00 р.
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Описание: Global warming is a serious threat to the stability of world climate and to economic prosperity in some regions. The volume presents innovative model simulations and analyzes, in the context of the model, the benefits of a modified tax reform, based on a Schumpeterian approach.


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