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Vol 23 No 6 June/July 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Data protection handbook

Environmental Taxes and Charges

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ISBN13: 9789041100689
ISBN: 9041100687
Published: November 1995
Publisher: Kluwer Law International
Format: Paperback
Price: £126.00

Despatched in 9 to 11 days.

This study analyzes the experiences that have occured with eco-taxes in existence or whose introduction is being planned. It includes different taxes/charges in use along with the motives underlying the taxes/charges, and consequences for the environment, revenue and internal competition.

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Part I: General Questions. Taxation and Environment: Theoretical Framework; S. Smith. Eco-taxes, Neutrality and Competition; S.-O. Lodin. Some Legal Issues Raised by Eco-Taxes; X. Oberson. Part II: Energy Taxation. The Rationale behind Energy Taxation; A. Majocchi. The European Commission's Proposal of an Energy-Carbon Tax; A. Majocchi. Energy and Environment Taxation in Selected Countries: Denmark, Finland, Norway, Sweden, the United States. Effects on International Trade and Competition - the Swedish Case; S.-O. Lodin. Part III: Taxation and Transport. Taxation and Transport; S. Smith. Rate Differentials as Instruments for Environmental Policy; H. Kogels. Part IV: Taxes on Products and Charges and Other Measures with Environmental Motives. Environmental Taxes on Products; X. Oberson. Environmental Charges; M. Rodi. Tax Expenditures for Environmental Purposes; M. Rodi. Part V: Country Surveys. Eco Taxes in OECD Countries: A Survey; OECD 1992. Eco-Taxes in Selected Countries. Part VI: Summary of Proceedings; B. Bracewell-Miles.

Series: IFA Congress Seminar

Cross-border Effects of Restructuring Including Change of Legal Form
ISBN 9789041116796
Published October 2001
Kluwer Law International
Taxation of Expatriates ISBN 9789041110114
Published August 1998
Kluwer Law International
Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
ISBN 9789041101587
Published February 1996
Kluwer Law International
Practical Experience with the OECD Transfer Pricing Guidelines
ISBN 9789041112989
Published December 0002
Kluwer Law International
The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
ISBN 9789041104779
Published December 0002
Kluwer Law International
Taxation of Non-resident Entertainers
ISBN 9789041102850
Published December 0002
Kluwer Law International
Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities
ISBN 9789041104762
Published December 0002
Kluwer Law International
Tax Treaties and Local Taxes
ISBN 9789065447029
Published December 0002
Kluwer Law International