Horizontal Tax Coordination

Released on by Michael Lang
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  • Horizontal Tax Coordination Book Detail

  • Author : Michael Lang
  • Release Date : 2012
  • Publisher : IBFD
  • Genre : Double taxation
  • Pages : 375
  • ISBN 13 : 908722155X
  • File Size : 2,2 MB
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Horizontal Tax Coordination by Michael Lang PDF Summary

Book Description: "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.

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Horizontal Tax Coordination

Horizontal Tax Coordination

File Size : 52,52 MB
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"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Au

Tax Coordination in the European Community

Tax Coordination in the European Community

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The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task,

Public Finance

Public Finance

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Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation

International Tax Coordination

International Tax Coordination

File Size : 31,31 MB
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International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done