Taxing Capital Income in the European Union Issues and Options for Reform

Name: Taxing Capital Income in the European Union Issues and Options for Reform
Price: 76.59 USD
Availability: InStock
ISBN: 9780198297833

ISBN-10: 0198297831

ISBN-13: 9780198297833

Edition: 2000

Authors: Sijbren Cnossen

List price: $73.00

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Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than is, for instance, consumption (and labour). There is much discussion on a minimum withholding tax on interest and on a code of conduct for business income taxes, but in practice little real progress is being made in aligning the various capital income taxes. More…

Book details

List price: $73.00
Copyright year: 2000
Publisher: Oxford University Press, Incorporated
Publication date: 8/24/2000
Binding: Hardcover
Pages: 314
Size: 6.14" wide x 9.21" long x 0.87" tall
Weight: 1.298
Language: English

Sijbren Cnossen is Professor of Economics and Tax Law at Maastricht University and Erasmus University Rotterdam.




Summary and Discussion




Taxation of Capital Income vs. Labour Income: An Overview




Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union




Source- vs. Residence-based Taxation in the European Union: The Wrong Question?




Issues in the Taxation of Income from Foreign Portfolio and Direct Investment




The Taxation of Interest in Europe: A Minimum Withholding Tax?




Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base




Taxing Capital Income in the Nordic Countries: A Model for the European Union?




Transfer Pricing and Income Shifting in Integrating Economies




Deciding whether the European Union should Adopt Formula Apportionment of Company Income