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Vol 24 No 2 Feb/March 2019

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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

ISBN13: 9789041196903
ISBN: 9041196900
Published: December 1968
Publisher: Kluwer Law International
Format: Hardback
Price: £202.00

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The corporate-tax policy of the European Commission has proved one of the major failures in the history of the European Community. Despite efforts by the Commission throughout the 30 years of its existence, and pressure from the business community, little progress has been made in harmonizing corporate taxation in the EU; the Commission's proposals have almost always been turned down at the Council level. Yet harmonization is a crucial step in establishing a common market in Europe.;This examination of the efforts of the European Commission to achieve harmonization bases its analysis on the study of theoretical economic models of corporate-tax systems which meet the requirements of a common market and avoid economic inefficiencies, and on an examination of the US federal tax system.;Through the examination of theoretical models as well as practical examples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate taxation is not only a legislative exercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal experience suggests.;The book concludes with a model for corporate-tax harmonization which takes into account both economic theory and the realities of the political and legal process.

I. Corporate Taxation and the EC Treaty. II. A Theoretical Approach to Company Taxation in Common Markets. III. The U.S. Federal System: Institutional Choice for the Case of Company Taxation. IV. The Legislative Process in the EC Regarding Corporate Tax Harmonization: Malfunctions and Institutional Disabilities. V. Other Forms of Legislative Process: 'Intergovernmental Cooperation' in the EC. VI. Negative Integration and Direct Application of ECTreaty Provisions to Company Taxes. The Role of the European Court in theField of Company Taxation. VII. Further Consequences of Negative Integration: The Role of 'Soft-Law' in the Context of the Commission's Tax Policy. Summary and Conclusions. Bibliography. Table of Cases. Index.

Series: Series on International Taxation

Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
To be published June 2019
Kluwer Law International
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
To be published May 2019
Kluwer Law International
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
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
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
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
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
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
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International