Auswahl der wissenschaftlichen Literatur zum Thema „European tax“
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Zeitschriftenartikel zum Thema "European tax"
Essers, Peter. „Tax Justice and European Tax Law“. Steuer und Wirtschaft - StuW 99, Nr. 4 (01.11.2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.
Der volle Inhalt der QuelleShahgaldiyeva, Nigar Yadulla. „VALUE ADDED TAX IN THE EUROPEAN UNION“. SCIENTIFIC WORK 62, Nr. 01 (08.02.2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.
Der volle Inhalt der QuelleLevy, Doron, und Yvonne Ziegler. „EUROPEAN AIR TRAVEL TAX“. Journal of Air Transport Studies 7, Nr. 2 (01.07.2016): 1–23. http://dx.doi.org/10.38008/jats.v7i2.45.
Der volle Inhalt der QuelleOstapenko, Viktoriia. „Management of tax system adopting to European standards“. Development Management 17, Nr. 1 (24.07.2019): 51–62. http://dx.doi.org/10.21511/dm.5(1).2019.05.
Der volle Inhalt der QuelleSanz Gómez, Rafael. „Elusión fiscal (regulación en la Unión Europea) = Tax avoidance (European Union regulation)“. EUNOMÍA. Revista en Cultura de la Legalidad 13 (29.09.2017): 251. http://dx.doi.org/10.20318/eunomia.2017.3821.
Der volle Inhalt der QuelleKaragiorgos, Alkiviadis, George Drogalas, Grigorios Lazos und Ioanna Fotiadou. „Tax policy, tax disharmony and tax competition: The situation of Greek economy“. Journal of Governance and Regulation 8, Nr. 2 (2019): 8–16. http://dx.doi.org/10.22495/jgr_v8_i2_p1.
Der volle Inhalt der QuelleCandau, Fabien, und Jacques Le Cacheux. „Taming Tax Competition with a European Corporate Income Tax“. Revue d'économie politique 128, Nr. 4 (2018): 575. http://dx.doi.org/10.3917/redp.284.0575.
Der volle Inhalt der QuelleNerudová, Danuše. „Tax competition and tax harmonization in the European Union“. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 52, Nr. 6 (2004): 135–44. http://dx.doi.org/10.11118/actaun200452060135.
Der volle Inhalt der QuellePodolska, Anastasiia. „TAX LAW OF THE EUROPEAN UNION: TAX POLICY PRIORITIES“. European Political and Law Discourse 10, Nr. 2 (2023): 56–62. http://dx.doi.org/10.46340/eppd.2023.10.3.3.
Der volle Inhalt der QuellePistone, Pasquale. „Towards European international tax law“. EC Tax Review 14, Issue 1 (01.04.2005): 4–9. http://dx.doi.org/10.54648/ecta2005002.
Der volle Inhalt der QuelleDissertationen zum Thema "European tax"
Gretschel, Andreas. „Tax discrimination and tax harmonisation in the European Union“. Thesis, University of Aberdeen, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.401427.
Der volle Inhalt der QuelleRabitsch, Katrin. „Eastern European Integration and Tax Competition“. SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1320/1/document.pdf.
Der volle Inhalt der QuelleSeries: Discussion Papers SFB International Tax Coordination
Castel-Branco, João Amaro dos Santos. „Essay about European Union’s tax competitiveness“. Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19953.
Der volle Inhalt der QuelleA competitividade fiscal entre Estados Membros, traz potenciais benefícios para as multinacionais aos quais não são acessíveis às empresas domésticas, criando uma vantagem competitiva não natural. Esses benefícios podem ser traduzidos pela redução de taxas de imposto sobre lucros e/ou por um conjunto de regras fiscais que permitem a canalização e alocação de tais lucros, através de royalties, juros e preços de transferência para territórios com menor carga tributária. A problemática está não só quando estimula uma distorção da concorrência entre empresas multinacionais e domésticas, mas também para o comum contribuinte europeu que deve suportar a soma das receitas públicas perdidas com a evasão fiscal legal. O estudo tem como objetivo verificar se os argumentos para a competitividade fiscal são significantes. Tendo uma abordagem diferente de estudos similares anteriores, pretende comparar dois diferentes indicadores de competitividade fiscal. Um indicador já estudado e testado (taxas de imposto representado a carga fiscal) e outro criado através de um questionário feito a especialistas do sistema fiscal de cada estado membro. Para além de confirmar a maioria das conclusões da literatura anterior, o estudo conclui que os argumentos à competitividade fiscal estão, de um modo geral, mais fortemente correlacionados com o novo indicador do que com a carga fiscal. Mesmo devido a limitações dos dados, o estudo sugere o novo indicador como bom indicador de competitividade fiscal.
Tax competitiveness between member states brings potential benefits to multinationals, not accessible to domestic firms. It creates an unnatural competitive advantage. These benefits can be translated into reduced tax rates on profits and/or by a set of tax rules that allows the channeling and allocation of such income (via royalties, interest and transfer prices) to territories with a lower tax burden. It becomes a problem not only when it stimulates a distortion of competition among MNEs and domestics but also for the common European taxpayer that must cope the sum of public revenue lost to legal tax avoidance. Because of the great amounts at stake and relatively new types of business model, the theme is a cooperation challenge in EU. The study aims to verify if the arguments for tax competitiveness are significant. Taking a different approach from previous similar studies, it intends to compare two different indicators of fiscal competitiveness. An indicator already studied and tested (tax rates as tax burden representative) and, and indicator created through a questionnaire, made to specialists of the of each member states tax system. In addition to confirming most of the conclusions of previous literature, the study concludes that the arguments for fiscal competitiveness are generally more strongly correlated with the new indicator than with the tax burden. So, even with data limitations, the study suggests the new indicator as a good indicator of fiscal competitiveness
info:eu-repo/semantics/publishedVersion
Azari, Afarin Ahmadi. „Effective tax rate in european companies“. Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.
Der volle Inhalt der QuelleEste trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeus e de 8 diferentes sectores de atividade. Listadas no Stoxx Euro 600 no período de 2012 a 2018. As variáveis independentes utilizadas foram a Dimensão da Empresa, a profitabilidade, a Alavancagem Financeira, a "intensidade de capital" e o Inventário, enquanto que as variáveis dependentes são as Taxas Efetivas de Imposto (TEI). Os resultados mostram um sinal negativo para a Dimensão da Empresa, Alavancagem Financeira, Capital Intensivo e Lucratividade. No entanto, mostram um resultado positivo na relação entre a percentagem de Inventário e a Taxa Efetiva de Imposto.
This study aims to determine whether firm-specific characteristics have an influence on the company's effective tax rates. In our study, ETR has been defined in three ways as following: ETR1 defined as Logarithm of income tax divided by EBT, ETR2 as logarithm of income tax divided by normalized EBT, and ETR3 as Logarithm of cash tax paid divided by normalized EBT. The sample consisted of 450 public firms from 18 European countries from eight sectors listed on the Stoxx Euro 600 from 2002 to 2018. The independent variables used in this study are company size, leverage, capital intensity, inventory and Profitability jointly whereas the dependent variable is the company's effective tax rate. The results showed a negative sign for firm size, Leverage, capital intensity and profitability. Additionally, it indicated a positive relationship between inventory intensity and ETRs.
info:eu-repo/semantics/publishedVersion
Silva, Pedro Luis Barbosa da. „Social justice and tax competition in the European Union“. Doctoral thesis, Universitat Pompeu Fabra, 2021. http://hdl.handle.net/10803/671513.
Der volle Inhalt der QuelleAquesta tesi desenvolupa una valoració filosòfica de la competició fiscal entre els estats membres de la Unió Europea. Aquesta valoració s’emmarca en una determinada concepció de justícia distributiva en clau europea. Sostinc que aquest fenomen econòmic ha de ser regulat a fi de protegir un mínim social a cadascun dels estats membres i de protegir el valor just de les llibertats polítiques dels ciutadans. Rebutjo propostes que pretenen impedir que els països es puguin afectar els uns als altres volgudament mitjançant aquesta mena de competició. En aquest sentit, la tesi ressegueix i rebutja un altre plantejament que promou un ideal d’autodeterminació fiscal. Després que desgrani la meva proposta, la ubico en una concepció de justícia distributiva a nivell europeu. Defenso que la Unió Europea ha d’intervenir en els fenòmens econòmics que afavoreix quan la justícia i la legitimitat dels estats membres en surten malmeses. La institució adquireix el deure d’intervenir-hi en cas que això es produeixi. Contrasto la meva proposta amb una altra concepció de justícia que, sumàriament, trasllada els principis distributius que s’impulsen en el marc dels estats membres cap a la Unió Europea. La tesi empra dos arguments a l’hora de rebutjar aquest altre plantejament. Finalment, defenso que hi ha un reguitzell de raons per les quals la meva proposta filosòfica per la regulació de la competició fiscal a la Unió Europea és susceptible de ser impulsada legítimament. En aquest sentit, valoro la meva proposta a l’empara dels principals estàndards de legitimitat política.
Butler, Andrea Deborah. „Value added tax reform in the European Community : a tax on consumers?“ Thesis, Keele University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301320.
Der volle Inhalt der QuelleCoskun, Zeynep. „Tax Expenditures In The European Union And Turkey“. Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12611898/index.pdf.
Der volle Inhalt der Quelles tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo
s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo
s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo
s tax expenditures are harmonized to the EU.
Romano, Carlo. „Advance tax rulings and principles of law : towards a european tax rulings system? /“. Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
Der volle Inhalt der QuelleStravinskaitė, Vaida. „Common consolidated corporate tax base: step towards company tax harmonization in European Union“. Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_091456-88408.
Der volle Inhalt der QuelleEuropos Komisija 2011 m. kovo 16 d. pateikė pasiūlymą harmonizuoti pelno mokesčio bazės apskaičiavimą. Pasiūlyta Bendra konsoliduota pelno mokesčio bazė (BKPMB) reiškia, kad būtų taikomas „vieno langelio” principas pildant vieną deklaraciją ir įmonės galėtų konsoliduoti visą pelną ir nuostolius pagal bendras taisykles. Valstybės išlaikytų nepriklausomą teisę nustatyti apmokestinimo tarifus. Tačiau dauguma ES valstybių yra prieš šios sistemos įvedimą, jos savo prieštaravimus grindžia tuo, kad BKPMB pažeidžia subsidiarumo ir proporcingumo principus bei nėra pajėgi pasiekti savo tikslų. Dėl to buvo šiame darbe buvo iškelta hipotezė: BKPMB yra tinkamas būdas siekti įmonių apmokestinimo harmonizavimo ir panaikinti kliūtis, kurios kyla taikant 27 skirtingas apmokestinimo sistemas ES. Atlikus išsamią analizę pirmojoje dalyje šios pagrindinės kliūtys buvo nustatytos: dvigubas apmokestinimas, didelės mokestinių reikalavimų laikymosi sąnaudos bei tarpvalstybinės nuostolių užskaitos apribojimas. Taip pat buvo nagrinėjami pagrindiniai dokumentai: Direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms; Direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis; Direktyva dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių; Konvencija dėl dvigubo... [toliau žr. visą tekstą]
Romano, Carlo Alberto. „Advance tax rulings and principles of law : towards a European tax rulings system? /“. Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
Der volle Inhalt der QuelleBücher zum Thema "European tax"
1956-, Wattèl Peter Jacob, Hrsg. European tax law. 5. Aufl. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.
Den vollen Inhalt der Quelle findenTerra, Ben. European tax law. Deventer: Fed, 1997.
Den vollen Inhalt der Quelle findenTerra, B. J. M. European tax law. 4. Aufl. The Hague: Kluwer Law International, 2005.
Den vollen Inhalt der Quelle findenTerra, B. J. M. European tax law. 3. Aufl. Deventer: FED, 2001.
Den vollen Inhalt der Quelle findenJuhani, Kesti, Andersen Peter S und Swanhagen Christina, Hrsg. European tax handbook. Amsterdam: IBFD Publications, 1999.
Den vollen Inhalt der Quelle findenJuhani, Kesti, und International Bureau of Fiscal Documentation., Hrsg. European tax handbook. Amsterdam: IBFD, 2004.
Den vollen Inhalt der Quelle findenInternational, Deloitte Touche Tohmatsu, Hrsg. European tax systems. London: Financial Times Insurance & Professional Publishing, 1995.
Den vollen Inhalt der Quelle finden1956-, Wattèl Peter Jacob, Hrsg. European tax law. 5. Aufl. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.
Den vollen Inhalt der Quelle findenTerra, B. J. M. European tax law. Deventer: Kluwer Law and Taxation Publishers, 1993.
Den vollen Inhalt der Quelle finden1956-, Wattèl Peter Jacob, Hrsg. European tax law. 6. Aufl. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.
Den vollen Inhalt der Quelle findenBuchteile zum Thema "European tax"
McGill, Ross K. „European Union“. In US Withholding Tax, 207–15. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_17.
Der volle Inhalt der QuelleSarmento, Joaquim Miranda. „European Tax Harmonization“. In Springer Texts in Business and Economics, 275–301. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_12.
Der volle Inhalt der QuelleRiccardi, Lorenzo. „European Area Treaties“. In Vietnam Tax Guide, 139–204. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_9.
Der volle Inhalt der QuelleRose, Manfred. „Optimal tax perspective on tax coordination“. In Tax Coordination in the European Community, 113–38. Dordrecht: Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_5.
Der volle Inhalt der QuelleKorkman, Sixten. „Tax Policy“. In Economic Policy in the European Union, 146–64. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511293_8.
Der volle Inhalt der QuelleBoria, Pietro. „The Tax Harmonization“. In Taxation in European Union, 137–50. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_9.
Der volle Inhalt der QuelleHamlin, Alan, und Alistair Ulph. „Tax Harmonisation“. In The Economics of the Single European Act, 71–97. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-12200-4_5.
Der volle Inhalt der QuelleBoria, Pietro. „The Harmful Tax Competition“. In Taxation in European Union, 165–71. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_11.
Der volle Inhalt der QuelleCnossen, Sijbren. „Tax structure developments“. In Tax Coordination in the European Community, 19–55. Dordrecht: Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_2.
Der volle Inhalt der QuelleRiccardi, Lorenzo, und Giorgio Riccardi. „China—European Double Tax Treaties“. In China–Europe Tax Treaties, 49. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3563-3_8.
Der volle Inhalt der QuelleKonferenzberichte zum Thema "European tax"
Erdős, Éva. „Tax Conflicts in the Light of the European Tax Harmonization“. In MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2016. http://dx.doi.org/10.26649/musci.2016.120.
Der volle Inhalt der QuelleErdős, Éva. „New problems of the international and European tax law - The digital tax avoidance“. In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.
Der volle Inhalt der Quelle„Knowledge Management for tax Purposes and the Ethics of tax Evasion“. In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.186.
Der volle Inhalt der QuelleGoryunova, Nataliya N. „Tax Incentives for Renewable Energy: the European experience“. In III International Scientific Symposium on Lifelong Wellbeing in the World. Cognitive-crcs, 2017. http://dx.doi.org/10.15405/epsbs.2017.01.69.
Der volle Inhalt der QuelleMarin-Sánchez, Maria del Mar. „Tax credit in European Cooperatives. A second opportunity?“ In 1st International Conference on Business Management. Editorial Universitat Politècnica de València, 2015. http://dx.doi.org/10.4995/icbm.2015.1360.
Der volle Inhalt der QuellePopa, Daniela. „Actions regarding fighting fraud and tax evasion at the level European Union“. In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.49.
Der volle Inhalt der QuelleAnim-Odame, Wilfred, Precious Brenni, Damian Damianov und Dennis Philip. „Residential Occupancy and Property Tax Default“. In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2018. http://dx.doi.org/10.15396/eres2018_214.
Der volle Inhalt der Quelle„Real estate's tax valuation in Spain“. In 8th European Real Estate Society Conference: ERES Conference 2001. ERES, 2001. http://dx.doi.org/10.15396/eres2001_269.
Der volle Inhalt der Quelle„Tax incremental financing: the key ingredients“. In 19th Annual European Real Estate Society Conference: ERES Conference 2012. ERES, 2012. http://dx.doi.org/10.15396/eres2012_074.
Der volle Inhalt der QuelleKolářová, Eva, und Blanka Jarolímová. „ANALYSIS OF TAX RELIEF FOR INDIVIDUALS IN THE EUROPEAN UNION COUNTRIES“. In Fifth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2019. http://dx.doi.org/10.31410/limen.s.p.2019.53.
Der volle Inhalt der QuelleBerichte der Organisationen zum Thema "European tax"
Pearson, Mark, und Stephen Smith. The European carbon tax: an assessment of the European Commission's proposals. Institute for Fiscal Studies, Dezember 1991. http://dx.doi.org/10.1920/re.ifs.1991.0039.
Der volle Inhalt der QuelleMendoza, Enrique, und Linda Tesar. Winners and Losers of Tax Competition in the European Union. Cambridge, MA: National Bureau of Economic Research, Oktober 2003. http://dx.doi.org/10.3386/w10051.
Der volle Inhalt der QuelleKostarakos, Ilias, und Petros Varthalitis. Effective tax rates in Ireland. ESRI, November 2020. http://dx.doi.org/10.26504/rs110.
Der volle Inhalt der QuelleMendoza, Enrique. The International Macroeconomics of Taxation and the Case Against European Tax Harmonization. Cambridge, MA: National Bureau of Economic Research, April 2001. http://dx.doi.org/10.3386/w8217.
Der volle Inhalt der QuelleHallerberg, Mark. Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis. Inter-American Development Bank, Mai 2012. http://dx.doi.org/10.18235/0009026.
Der volle Inhalt der QuelleRezende, Fernando. Tax Harmonization and Economic Integration: MERCOSUR. Inter-American Development Bank, Januar 2005. http://dx.doi.org/10.18235/0011150.
Der volle Inhalt der QuelleMillán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité und Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.
Der volle Inhalt der QuelleCollado Van-Baumberghen, Natalia, Pedro Linares Llamas und Ángel Martínez Jorge. What will be the effect in Spain of the new EU emissions tax on imports? Esade EcPol, Juni 2023. http://dx.doi.org/10.56269/20230606/ncv.
Der volle Inhalt der QuelleJenkins, Glenn P., und George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0006639.
Der volle Inhalt der QuelleJenkins, Glenn P., und George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0008538.
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