The Entrepreneurship Concept in a European Comparative Law Perspective (Hardcover)

This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax. Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France and the United Kingdom. The author spares no detail in his examination, explaining such important elements and distinctions as the following: how the entrepreneur is viewed under the varying tax regimes and in the different countries; entrepreneurship and the professions; incentives; sources of income; partnerships; companies and shareholders; calculation of taxable profit; justification for a separate corporate income tax; taxation of foundations and societies; and the possibility of fiscal unity among Member States for VAT purposes.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	EUCOTAX Series on European Taxation Series Set
Release date:	October 2002
First published:	October 2002
Authors:	Rene Offermanns
Dimensions:	230 x 166 x 25mm (L x W x T)
Format:	Hardcover
Pages:	384
ISBN-13:	978-90-411-9887-7
Categories:	Books > Business & Economics > Business & management > Ownership & organization of enterprises > Entrepreneurship Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation Promotions
LSN:	90-411-9887-3
Barcode:	9789041198877

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