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The common European value added tax (VAT) system was set up in 1967, and reformed in 1993, to adapt it to the entry into force of the European Union (EU) internal market. The existing rules governing intra Community trade were therefore intended to be transitory. While VAT has become an important source of revenue for both national governments and the EU budget, the current system is ill-adapted to the challenges of a modern economy. A substantial review was initiated as from 2016, to update the ...

With taxation constantly in the headlines as one tax leak follows another, the question of which tax jurisdictions are regularly associated with the schemes revealed has gained in importance. Broadly speaking, tax havens provide taxpayers, both legal and natural persons, with opportunities for tax avoidance, while their secrecy and opacity also serves to hide the origin of the proceeds of illegal and criminal activities. One may ask why establishing a list of tax havens is useful. Drawing up such ...