Post-crisis trends in taxation - twilight or survival of the models?
We examine corporate tax regulation of several Member States of the single market. The goal is to describe practices that considerably deviate from the mainstream in this regulatory field and potentially endanger the proper functioning of the single market. In particular, we focus on the conformity...
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| Dokumentumtípus: | Könyv része |
| Megjelent: |
Faculty of Economics and Business Administration Doctoral School in Economics
Szeged
2020
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| Sorozat: | Proceedings of the Central European PhD Workshop on Technological Change and Development
4 |
| Kulcsszavak: | Vállalatok - adózás |
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| Online Access: | http://acta.bibl.u-szeged.hu/77665 |
| Tartalmi kivonat: | We examine corporate tax regulation of several Member States of the single market. The goal is to describe practices that considerably deviate from the mainstream in this regulatory field and potentially endanger the proper functioning of the single market. In particular, we focus on the conformity of the national legislation with the common competition policy providing a level playing field for doing business. Secondly, we desire to identify regulatory outputs that impede a deeper cooperation between the Member States. In our research we lean on the comparison of national particularities; we identify practices that make jurisdictions attractive for taxation purposes, especially regarding research and development. However, we acknowledge the considerable approximation of national legislations that has taken place in recent years and highlight the role of the European Commission in this process. Finally, we consider the taxation of dividends as this is the main income type serving repatriation. |
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| Terjedelem/Fizikai jellemzők: | 275-285 |
| ISBN: | 978-963-306-741-3 |