Last edited by Mezijas
Wednesday, July 29, 2020 | History

1 edition of Survey of the implementation of the EC corporate tax directives found in the catalog.

Survey of the implementation of the EC corporate tax directives

Survey of the implementation of the EC corporate tax directives

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Published by IBFD Publications in Amsterdam .
Written in English

    Places:
  • European Economic Community countries.
    • Subjects:
    • Corporations -- Taxation -- Law and legislation -- European Economic Community countries.

    • Edition Notes

      At head of title on cover: Report.

      Statement[coordinating author, W.F.G. Wijnen ; principal authors, R. Betten, M.A. Bouzoraa, J.C. Wheeler ; co-authors, P.J. te Boekhorst ... et al.].
      ContributionsWijnen, W. F. G.
      Classifications
      LC ClassificationsKJE7198 .S87 1995
      The Physical Object
      Pagination546 p. ;
      Number of Pages546
      ID Numbers
      Open LibraryOL3376449M
      ISBN 109070125803
      LC Control Number2004471185
      OCLC/WorldCa33191475

      Series on International Taxation Volume The book, Shortcomings in the EU Merger Directive, offers solutions for dealing with issues arising out of the shortcomings in the European Union (EU) Merger Directive (adopted in with the aim of eliminating the tax obstacles to cross-border restructuring operations, while simultaneously safeguarding the financial interests of EU Member States).   (20) This Directive is based on principles and rules already laid down in the Directives currently in force in this area, in particular Directives 91//EEC(5), 92//EEC(6), 93/83/EEC(7), 93/98/EEC(8) and 96/9/EC(9), and it develops those principles and rules and places them in the context of the information society.

      In book: Corporate tax base in the light of IAS/IFRS and EU directive / A Comparative Approach., Chapter: Third, Publisher: Kluwer law international, Editors: Mario Grandinetti, pp Bulletin of Comparative Labour Relations Series Volume In National Effects of the Implementation of EU Directives on Labour Migration from Third Countries, six distinguished European labour law academics discuss how three EU Directives on labour migration – the Single Permit Directive, the Blue Card Directive, and the Directive on Seasonal Employment – are being implemented in EU.

      Member States of the European Union (EU) are currently in the process of putting these EU Anti-Tax Avoidance Directives (ATAD1 and 2) into national law. On J , the Netherlands published a preliminary proposal (the Proposal) to implement ATAD1, as adopted by the EU in highly unlikely); Tobias H. Troger, Choice of Jurisdiction in European Corporate Law: Perspectives of European Corporate Governance, 6 EUR. Bus. ORG. L. REV. 3, 5 (). 10 This Article uses the terms "corporate law" and "company law" as syno-nyms. The terms "corporations" and "companies" are also used as synonyms. 11 Article 44(2)(g) of the.


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Survey of the implementation of the EC corporate tax directives Download PDF EPUB FB2

Get this from a library. Survey of the implementation of the EC corporate tax directives. [W F G Wijnen;] -- Divided into two sections, this survey examines the Merger Directive and the Parent-Subsidiary Directive. The implementation of the directives is covered country-by-country.

Each situation is applied. IBFD, Your Portal to Cross-Border Tax Expertise Survey on the Implementation of the EC Interest and Royalty Directive This Survey aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation in the Member.

The purpose of the survey is to enable the European Commission to assess the need for further EU-wide action in this area. The main finding of the survey is that most Member States have correctly transposed the Tax Merger Directive, but it has been under-utilised due to the fact that the corporate law allowing cross-border mergers has not been.

Survey of the Implementation of Council Directive 90//EEC (The Merger Directive, as amended) AUSTRIA dissolution of the transferring entity without liquidation. Payments to shareholders exceeding payments allowed to according to Austrian rules (max 10% of granted shares) might be harmful according to the RTGl.

compliance of the respective local legislation with EC Primary Law. As agreed, the Survey is limited to the analysis of local tax legislation and does not cover company law or commercial issues. In particular it does not cover the implementation of the Directive on.

Survey on the implementation of the Merger Directive as amended in The European Commission in January published a survey on the implementation of the Directive. The survey carried out by Ernst & Young aims at providing a comprehensive overview of the implementation of the Merger Directive, as amended.

Survey on the Implementation of the EC Interest and Royalty Directive The survey carried out by the International Bureau of Fiscal Documentation (IBFD) aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation.

1(10) of the I+R Directive, according to the IBFD Survey, «constitutes a derogation from the principle of exemption from withholding taxes, and is therefore to be interpreted strictly. It also shares the same purpose as Article 3(2), i.e. to counteract abusive enjoyment of the benefits of the Directive through temporary, purely tax-motivated.

EUCOTAX Series on European Taxation, Volume Number About this book: Corporate Taxation, Group Debt Funding and Base Erosion is the first in-depth analysis of the features and implications of the directive, and it provides insightful and practical discussions by experts from around Europe on the crucial interactions of the Anti-Tax Avoidance Directive (ATAD) with other existing anti-tax.

Ernst&Young, "Study on the implementation of the Tax Merger Directive," Taxation StudiesDirectorate General Taxation and Customs Union, European : RePEc:tax:taxstu This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD).

Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

EU Anti-Tax Avoidance Directive Implementation of controlled foreign company rules February presented by the European Commission in January The directive, formally adopted by the Economic corporate tax that would have been paid on the. The Directive was adopted on 3 June The deadline for implementation was 1 January It has subsequently been amended by Council Directives /66/EC (OJ L, p.

35) and /76/EC (OJ L, p. The former extends the application of the Directive. effectively within the European Union, we conducted a survey into the current implementation of the PSD in the 27 EU Council Directive //EC. Implementation of the amended Parent-Subsidiary Directive 5.

However, some of the differences cited a country with a corporate tax. 4 Introduction This Report presents the findings of the European Financial Markets Lawyers Group (EFMLG) survey on the implementation of Directive /47/EC of the European Parliament and of the Council of 6 June on financial collateral arrangements (the ‘Collateral Directive’) Report is a.

As discussed in Chapter of the book, in Maythe Commission issued a First Report on the Implementation of the Data Protection Directive (COM() final, Brussels, ), together with an Analysis and impact study on the implementation of Directive EC 95/46 in Member States (which it refers to as a “technical annex”).

[1 February ] - Belgium - The Belgian Implementation of the EC Merger Directive and Associated Tax Law Amendments [1 February ] - Turkey - Deductible and Non-Deductible Corporate Income Tax Expenses for Non-Resident Corporate Taxpayers [1 February ] - United Kingdom.

bookkeeping, tax and business advice) to SMEs. BACKGROUND TO THIS PAPER The Accounting Directive (“Directive”) [1] pubsilhed on 26 Juneentered into force on 20 July Member States had until 20 July to bring into force the laws, regulations and administrative provisions necessary.

On 21 Marchthe European Commission issued two draft Directives on the taxation of the digital economy. Under the proposed new comprehensive solution, companies would have to pay corporate income tax in each Member State where they have a significant digital presence. Creation. The tax was introduced at the time of the introduction of the European Union Savings Directive (EUSD), a directive on the taxation of interest income from savings within the European Union that came into effect on 1 July Objective of the EU Savings Directive.

The original aim of the EUSD was that all countries would freely disclose interest earned by a resident of an EU. Book Review Book Review Sanders Sweden Entrance fees to cinemas were made taxable as part or harmonizing the VAT law with the Sixth Directive, eifective from 1July The tax rate is 6 per cent, equalling the tax rate for newspapers.

Proposals regarding the value added tax on other sectors in the cultural field can be expected later this year.8. Payment of Tax, Rates, and Administration 9. Special Schemes and Derogating Measures Excise Duties and Similar Taxes Capital Duty Part II: Direct Taxation Introduction to Company Taxation in an International Context The Parent-Subsidiary Directive The Merger Directive The Interest and Royalties Directive   Examples & Explanations: Corporate Taxation.

offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to s: