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.
Hĺbková analýza
Externý autor
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)
O tomto dokumente
Typ publikácie
Oblasť politiky
Kľúčové slovo
- daň z príjmov právnických osôb
- daňová reforma
- daňová sústava
- daňové právo
- EKONOMIKA
- európska daňová spolupráca
- FINANCIE
- hospodárska politika
- informačná technológia a spracovanie údajov
- informácie a spracovanie informácií
- nadnárodná korporácia
- PODNIKANIE A SÚŤAŽ
- sprístupnenie informácií
- transferové ceny
- triedenie podnikov
- voľný pohyb kapitálu
- VZDELANIE A KOMUNIKÁCIE
- výmena informácií
- zdaňovanie
- štátna pomoc