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Vol 23 No 6 June/July 2018

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EC Tax Law

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ISBN13: 9780582305960
ISBN: 0582305969
Published: August 1999
Publisher: Pearson Education Ltd
Country of Publication: UK
Format: Paperback
Price: £58.99



Low stock.

This text provides an introduction to EC tax law. It includes analysis of: EC ""own"" taxes; VAT; excise taxes; income taxes; social security taxes; and transaction taxes. The author acknowledges that there is a lack of coherence in tax law throughout the European Community and discusses the ways in which the diversity of tax regimes reflects the differing approaches of individual countries within it. He concludes with a look at policy issues and the options for the future on tax policy.

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Subjects:
Taxation
Contents:
Preface
Abbreviations
Table of Cases
Table of Legislation
Introduction
Tax in the EU
The EU's own taxes
The EU frontier taxes
Taxing freely circulating goods
Taxing the EU's citizens
Taxing services and service suppliers
Taxing multi-national enterprises
Taxing cross-border savings and investment
Tax, competition and tax competitionIndex