Results 31 to 40 of about 634,834 (291)
CHALLENGES IN HARMONISING THE TAX LEGISLATION OF THE REPUBLIC OF MOLDOVA WITH THAT OF THE EUROPEAN UNION [PDF]
Economica, 2023 In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the ...
Ludmila COBZARI, Dorel NOROC
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Is Environmental Tax Harmonization Desirable in Global Value Chains?
B.E. Journal of Economic Analysis and Policy, 2020 The spatial unbundling of parts production and assembly currently characterizes globalization, leading to the worldwide dispersion of pollution. We consider socially optimal (cooperative) environmental taxes in a two-country model of global value chains ...
Haitao Cheng, Hayato Kato, A. Obashi
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Digital Services Tax: Challenge of International Cooperation For Harmonization
Journal of Tax and Business, 2022 The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international ...
M. Sidik
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Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]
Megatrend Revija, 2015 Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
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Article 116 TFEU – The Nuclear Option for Qualified Majority Tax Harmonization?
EC Tax Review, 2020 Taxation is one of the few policy areas left after the Lisbon Treaty where in principle, decision-making still requires unanimity in Council, and where the EU Parliament is little more than a spectator.
J. Englisch
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EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
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Development of the financial policy of the Eurasian economic union countries: tax harmonization
, 2020 The paper presents an analysis of viewpoints in the debate concerning tax harmonization in integration unions and the results achieved in the Eurasian integration process, focusing on the specifics of taxation in the EAEU member states. The findings have
Artem Krasnov +5 more
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International tax competition and gains from tax harmonization [PDF]
Economics Letters, 1991 Abstract In a world economy there are two types of distortions which can be caused by capital income taxation in addition to the standard closed-economy wedge between the consumer–saver marginal intertemporal rate of substitution and the producer–investor marginal productivity of capital: (i) international differences in intertemporal marginal rates ...
Assaf Razin, Efraim Sadka
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Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan [PDF]
The School of Public Policy Publications, 2010 In the past decade, Canada has undertaken extensive business tax reform, with sharply lower corporate income tax rates, better capital cost allowances, sales tax harmonization, and the virtual elimination of capital tax on non-financial businesses ...
Duanjie Chen, Jack M. Mintz
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Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
Journal of Business Economics and Management, 2014 In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman +3 more
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