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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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The Politics of Corporate Taxation in the European Union - Knowledge and International Policy Agendas (Hardcover, New)
Loot Price: R3,976
Discovery Miles 39 760
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The Politics of Corporate Taxation in the European Union - Knowledge and International Policy Agendas (Hardcover, New)
Series: Routledge Research in European Public Policy
Expected to ship within 12 - 17 working days
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This study explores the formation of the European Union's tax
policy and asks why member states did not raise objections to it.
Firstly, it examines the "Europeanization" of domestic tax policy
in Italy and the UK, asking how domestic policy has changed and
what is meant by "Europeanization". Secondly it puts the European
Union tax policy in the wider context of tax globalization. Will
the liberalization of capital movement, tax havens and the
flexibility of multinationals in managing their taxable incomes
wreck the European Union's fragile tax policies? In addressing
these issues the study finds that knowledge is one of the most
important resources in the European corporate tax process. It
highlights the political problems raised by the search for rules,
principles and appropriate levels of tax co-ordination and
concludes that the European Union should re-consider its tax policy
with new arguments.
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