Tax coordination in the European Community. (1997)

• Record Type: Book
• Further Information: Note: Sijbren Cnossen, editor.
• Other Names: Cnossen, Sijbren; Erasmus Universiteit Rotterdam., Faculteit der Economische Wetenschappen.
• Contents: Alcohol and tobacco taxes : criteria for harmonization / Kay, J. Keen, M. ; p. 85-111. Coordination of value-added taxes / Cnossen, S. Shoup, C.S. ; p. 59-84. Corporate personal tax integration / Bird, R.M. ; p. 227-251. Determination of company profits / Andel, N. ; p. 287-304. Interjurisdictional coordination of taxes on capital income / Musgrave, P.B. ; p. 197-225. Motor vehicle tax harmonization / Smith, R.S. ; p. 141-170. Optimal tax perspective on tax coordination / Rose, M. ; p. 113-138. Personal income taxes : the treatment of tax expenditures / McDaniel, P.R. ; p. 319-333. Price discrimination and tax differences in the European motor industry / Murfin, A. ; p. 171-194. Tax harmonisation and labour mobility / Ulph, D. ; p. 305-317. Tax structure developments / Cnossen, S. ; p. 19-55. Taxation and the cost of capital : a comparison of six EC countries / Alworth, J.S. ; p. 253-283. The European monetary system and fiscal policies / Tanzi, V. Ter-Minassian, T. ; p. 337-357.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 1997
• Extent: 1 online resource (390 pages)
• Subjects: 343.404 344.034; Taxation -- Law and legislation -- European Economic Community countries -- Congresses; Tax administration and procedure -- European Economic Community countries -- Congresses; Droit fiscal -- Pays de l'Union européenne -- Congrès; Impôt -- Administration et procédure -- Pays de l'Union européenne -- Congrès; UE/CE Union européenne; Rapprochement des législations; UE/CE Etats membres; Droit fiscal; Tax administration and procedure; Taxation -- Law and legislation; Belastingen; Coördinatie; Harmonisatie; Internationaal belastingrecht; Europees recht; European Economic Community countries; Conference papers and proceedings
• Languages: English
• ISBNs: 9789041178749; 9041178740
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.