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EC Free Movement of Capital, Corporate Income Taxation and Third Countries

Free movement of capital is at the heart of the Single Market and is one of its “four freedoms”. It enables integrated, open, competitive;

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The EU and Third Countries

of Secondary EC Law on the relations with third States;Article 307 EC Treaty (Free Movement of Capital);and The treaty-making power;

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Corporate Income Taxation in Europe

countries, such as: withholding taxation, taxation of transparent entities, and transfer of assets to third countries. Corporate Income Taxation;

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The Taxation of Capital Income

examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests;

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Tax Policy in the Nordic Countries

Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with;

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Tax Reform and the Cost of Capital

The tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused;

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Nigerian Revenue Law

and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price;

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European Comparative Company Law

law of the European Court of Justice on the directives and the right to free movement and establishment in the EC Treaty. New European;

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European Comparative Company Law

law of the European Court of Justice on the directives and the right to free movement and establishment in the EC Treaty. New European;

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Taxation of Income

wave of globalization and openness sweeping across the countries of the world. Income tax systems of different countries differ in terms;

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Melville's Taxation

higher rate threshold * Revised Scottish income tax limits * Benefits in kind for electric motor cars * Capital allowances special rate reduction;

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Taxation

assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the;

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Tax Policy and the Economy

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide;

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Global Issues in Income Taxation

This book provides professors teaching an introductory federal income taxation course with supplementary materials on comparative and;

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Income Tax in Common Law Jurisdictions

taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source;

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Income Tax in Common Law Jurisdictions

taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source;

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Owner occupied dwelling & income taxes. a synopsis of eight european

compares eight European countries following a review of issues, including taxation of mortgage interest, 'deemed' rental income, capital gains;

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Business Taxation

known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the;

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Capital Gains Taxation

international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the;

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Reforming Capital Income Taxation

This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores;

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Reforming Capital Income Taxation

This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores;

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Anglo-American Corporate Taxation

and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.;

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International Double Taxation

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax;

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The Personal Income Tax

social security taxes, the taxation of capital income, international issues and the political economy of income taxation. Special attention;

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International Company Taxation

and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax;

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Federal Income Taxation of Corporate Enterprise

of the Internal Revenue Code. It is aimed at students who have already completed a basic course in federal income taxation, and so have an;

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Taxation and Latin American Integration

In South and Central America, a movement toward further economic integration has begun. Those policy actions may one day become part of a;

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