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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Towards Corporate Tax Harmonization in the European Community - An Institutional and Procedural Analysis (Hardcover)
Loot Price: R9,213
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Towards Corporate Tax Harmonization in the European Community - An Institutional and Procedural Analysis (Hardcover)
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The corporate-tax policy of the European Commission has proved one
of the major failures in the history of the European Community.
Despite efforts by the Commission throughout the 30 years of its
existence, and pressure from the business community, little
progress has been made in harmonizing corporate taxation in the EU;
the Commission's proposals have almost always been turned down at
the Council level. Yet harmonization is a crucial step in
establishing a common market in Europe. This examination of the
efforts of the European Commission to achieve harmonization bases
its analysis on the study of theoretical economic models of
corporate-tax systems which meet the requirements of a common
market and avoid economic inefficiencies, and on an examination of
the US federal tax system. Through the examination of theoretical
models as well as practical examples, the author studies why
repeated attempts at harmonization have failed and concludes that
they must take into account not only economic aspects, but also
political and legal factors. Harmonization of corporate taxation is
not only a legislative exercise; other institutions, such as the EC
Court, have an important role to play in the harmonization process,
as the US federal experience suggests. The book concludes with a
model for corporate-tax harmonization which takes into account both
economic theory and the realities of the political and legal
process.
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