International Taxation and Tax Rulings: Policy issues at Challenging Times
Reforming international taxation is a complex and difficult matter that will be the subject of continual discussion and negotiation for years to come. Since most major players are willing to settle for incremental change toward a better system, the world should be able to do better than now when it comes to taxing international income flows relatively fairly and efficiently. Given the complexity of the issues at stake, expert views are likely to provide great real value added. In this vein, and at the request of the Special Committee of the European Parliament on Tax Rulings (TAXE2), this compilation of three papers by people from academia specialized in International Taxation, Tax Rulings and State Aid has been prepared by the Policy Department A.
Analisi approfondita
Autore esterno
John VELLA (Oxford University Centre for Business Taxation, Saïd Business School, the UK), Elly VAN DE VELDE (Hasselt University and University of Antwerp, Belgium) and Raymond LUJA (Maastrich Centre for Taxation, Maastricht University, the Netherland)
Informazioni sul documento
Tipo di pubblicazione
Settore di intervento
Parole chiave
- aiuto di Stato
- comunicazione dei dati
- cooperazione fiscale europea
- diritto tributario
- ECONOMIA
- FINANZE
- fiscalità
- fiscalità
- imposta sulle società
- IMPRESA E CONCORRENZA
- impresa multinazionale
- informatica e trattamento dei dati
- informazione ed elaborazione dell'informazione
- ISTRUZIONE E COMUNICAZIONE
- libera circolazione dei capitali
- politica economica
- prezzi di trasferimento
- riforma fiscale
- scambio d'informazioni
- tipo d'impresa