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IFA: Taxation Issues in a Federal State and Economic Groupings - Taxation Issues in a Federal State and Economic Groupings (Paperback)
Loot Price: R3,203
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IFA: Taxation Issues in a Federal State and Economic Groupings - Taxation Issues in a Federal State and Economic Groupings (Paperback)
Series: IFA Congress Series Set
Expected to ship within 10 - 15 working days
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One of the developments of the second half of the 20th century has
been the formation of economic groupings to foster free trade among
sovereign member states. These groupings fall short of being a
political union as is the case with a federal state. However, in
the area of taxation, there are issues that are common to both
economic groupings and federal state with concurrent taxing
authorities. The papers in this book were prepared for a panel
discussing the subject at the 50th Congress of the International
Fiscal Association held in Geneva in September 1996. The panel
brought together participants from various parts of the globe. The
federal states examined were the United States of America,
Australia and Brazil. The European Union was the example of an
economic grouping that was not a federal state. The discussions
centred on four principles. The first was non-discrimination and
the requirement that free trade could only be achieved if the
individual member states were prohibited from using local tax
measures to inhibit the free flow of goods and services within the
zone. The second principle discussed is sometimes referred to as
"locational neutrality", which would limit the ability of local
taxing authorities to enact taxing measures which, for example,
give tax incentives to enterprises of another member state and
which result in distortions in the economy. The solution that is
often advocated to avoid this result is harmonization of "national
coherence". The third principle discussed was the enforcement and
collection of taxes. The last principle discussed was the
desirability of having the member states of the federal states or
economic grouping uniformly bound by international commitments made
by the central authority of the federal state or grouping.
General
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