Taxing capital income in the European Union : issues and options for reform / edited by Sijbren Cnossen.
نوع المادة : نصالناشر:Oxford ; New York : Oxford University Press, 2000وصف:x, 302 pages : illustrations ; 24 cmنوع المحتوى:- text
- unmediated
- volume
- 0198297831 (hbk)
- 9780198297833
- HJ4706.5 T385 2000
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ4706.5 T385 2000 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010000090824 |
Papers presented at a conference.
Includes bibliographical references and indexes.
Summary and discussion / Sijbren Cnossen -- Taxation of capital income vs. labour income: an overview / Roger H. Gordon -- Interjurisdictional equity in company taxation: principles and applications to the European Union / Peggy B. Musgrave -- Source- vs. residence-based taxation in the European Union: the wrong question? / Richard M. Bird and J. Scott Wilkie -- Issues in the taxation of income from foreign portfolio and direct investment / Michael P. Devereux -- The taxation of interest in Europe: a minimum withholding tax? / Harry Huizinga and Søren Bo Nielsen -- Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporated tax base / Stephen R. Bond -- Taxing capital income in the Nordic countries: a model for the European Union? / Sijbren Cnossen -- Transfer pricing and income shifting in integrating economies / T. Scott Newlon -- Deciding whether the European Union should adopt formula apportionment of company income / Charles E. Mclure Jr. and Joann M. Weiner.