Towards Corporate Tax Harmonization in the European Community An Institutional and Procedural Analysis

Name: Towards Corporate Tax Harmonization in the European Community An Institutional and Procedural Analysis
Price: 246.7 USD
Availability: InStock
ISBN: 9789041196903

ISBN-10: 9041196900

ISBN-13: 9789041196903

Edition: 1998

Authors: Adolfo J. Martï¿½n Jimï¿½nez

List price: $329.00

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Through the examination of theoretical models as well as practical examples, the author studies why the repeated harmonization attempts have failed and concludes that they must take into account political and legal factors.

Book details

List price: $329.00
Copyright year: 1998
Publisher: Kluwer Law International
Publication date: 12/1/1968
Binding: Hardcover
Pages: 391
Size: 6.50" wide x 9.75" long x 1.25" tall
Weight: 1.804
Language: English



Preface


List of Abbreviations



Corporate Taxation and the EC Treaty



A Theoretical Approach to Company Taxation in Common Markets



The US Federal System: Institutional Choice for the Case of Company Taxation



The Legislative Processes in the EC Regarding Corporate Tax Harmonization: Malfunctions and Institutional Disabilities



Other Forms of Legislative Process: 'Intergovernmental Co-Operation' in the EC



Negative Integration and Direct Application of the EC Treaty: the Role of the European Court of Justice in the Field of Company Taxation



Further Consequences of Negative Integration: the Role of 'Soft-Law' in the Context of the Commission's Tax Policy



Summary and Conclusions


Bibliography


Alphabetical Table of Cases


Chronological Table of Cases


Index