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Vol 23 No 6 June/July 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Data protection handbook

Taxing Corporate Profits in the EU

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ISBN13: 9789041107039
ISBN: 9041107037
Published: September 1997
Publisher: Kluwer Law International
Format: Hardback
Price: £181.00

Despatched in 9 to 11 days.

This work aims to explore the main distortions arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, the United Kingdom and the Netherlands. It presents a comparative analysis of the tax implications of this form of double taxation from a legal point of view. To this end, both domestic laws and international tax treaties are analyzed, inward and outward investment is covered and dividend income tax burdens are ascertained having regard to those taxes that directly influence the effective dividend income tax rate.;The results of this analysis are assessed in light of the tax principles of neutrality, efficiency, nondiscrimination under EU law and the objectives of fair distribution of revenue between member states, simplicity and prevention of tax evasion. The author concludes that well-accepted tax principles, such as the principles of worldwide taxation and vertical equity, operate less efficiently within the overall tax system.;Instead, the source principle is gaining momentum, with simplicity and neutrality aims prevailing over distributional criteria. From a theoretical point of view, therefore, the principle of capital import neutrality is of growing importance as compared with the principle of capital export neutrality. Furthermore, it is suggested that problems remain with regard to the balence between debt financing and equity financing, unless an exemption system is in place, further complicated by the more favourable treatment given to capital gains. Neither classical nor imputation systems, the author concludes, provide a satisfactory answer to these problems.

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Series: Series on International Taxation

International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International