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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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Tax Competition and EU Law (Hardcover, 2003 Ed.)
Loot Price: R8,804
Discovery Miles 88 040
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Tax Competition and EU Law (Hardcover, 2003 Ed.)
Series: EUCOTAX Series on European Taxation Series Set
Expected to ship within 10 - 15 working days
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Sovereign states commonly use tax incentives in order to attract
investment and capital from abroad. Although it has been recognized
for many years that the forms and features of these incentives can
often have harmful effects, there has not until now been a clear,
in-depth, full-scale study of what these effects are, how they come
about, and how they can be minimized or avoided. Within this
volume, Carlo Pinto crystallises the extensive European and
American literature in the field, locating his legal analysis in an
EU law context that offers a framework within which tax lawyers in
both government and business can find common ground. This volume
builds an authoritative synthesis and proposal in its detailed
discussions of all aspects of the theory and practice of tax
competition, including the following: evidence of
interjurisdictional tax competition in the US experience and what
the EU can learn from it; methodologies to study tax competition;
economic evidence of tax competition in Europe; Member States'
"benchmark" tax systems; internal market distortion provisions of
the EU Treaty (Articles 96 and 97) and relevant EMU provisions. It
also examines the: applicability of state aid provisions (EC Treaty
Article 87) to direct tax measures; the EU "Code of Conduct" Group;
OECD countermeasures against harmful tax competition; and CFC
legislation. In the course of his presentation the author analyses
various tax regimes and court cases from most EU Member States,
outlining the issues and clarifications each brings to the central
questions. His final proposal demonstrates that the beneficial
effects of tax competition - decrease in direct tax burden,
improved efficiency in public administration, enhancement of
employment and development - need not be fraught with the risk of
fiscal degradation. This is a significant development in the
success of the projected harmonisation of taxation in the European
Union.
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