+612 9045 4394
 
CHECKOUT
Tax Coordination in the European Community : Series on International Taxation - Sijbren Cnossen

Tax Coordination in the European Community

Series on International Taxation

By: Sijbren Cnossen (Editor)

Hardcover

Published: March 1987
Ships: 7 to 10 business days
7 to 10 business days
RRP $1307.99
$905.75
31%
OFF
or 4 easy payments of $226.44 with Learn more

Other Available Formats (Hide)

  • Paperback View Product Published: 8th January 2013
    $158.40

The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

ISBN: 9789065442727
ISBN-10: 9065442723
Series: Series on International Taxation
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 377
Published: March 1987
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.4 x 15.6  x 2.2
Weight (kg): 0.83