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Professor of Economics Sijbren Cnossen; Cnossen

Professor of Economics Sijbren Cnossen; Cnossen Series on International Taxation: Tax Coordination in the European Community (Hardcover)

Professor of Economics Sijbren Cnossen; Cnossen Series on International Taxation: Tax Coordination in the European Community (Hardcover)

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The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

Series on International Taxation: Tax Coordination in the European Community (Hardcover)

Specifications

Language

English

Series Title

Series on International Taxation

Publisher

Wolters Kluwer Law & Business

Book Format

Hardcover

Number of Pages

377

Author

Sijbren Cnossen, Erasmus Universiteit Rotterdam, Faculteit der Ecin

Title

Tax Coordination in the European Community

ISBN-13

9789065442727

Publication Date

March, 1987

Assembled Product Dimensions (L x W x H)

9.21 x 6.14 x 0.88 Inches

ISBN-10

9065442723

SKU: WA275143093

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