Suche nach Schlagworten '11640-2'

9 entries found on 1 pages. starting on record 1 ending on 9

Sort by: Title, Year, Author (Corp. Body),

« Previous
Next »
Title: European tax survey
Title (other): Commission staff working paper
Abstract
This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase when they undertake crossborder activities in the EU. These costs also increase when company activities increase, for example by setting up new subsidiaries in other EU Member States, ceteris paribus. [European Commission staff] *
Table of Contents
Executive summary
1. Introduction
1.1. Context
1.2. Objectives of the study
1.3. Methodology and limitations of the study
1.3.1. A small sample of companies
1.3.2. Subjective responses
1.3.3. Bias in the selection of companies
1.3.4. Country representation
1.4. Structure of the study
1.4.1. Compliance costs
1.4.2. Tax obstacles
2. Compliance costs
2.1. Introduction
2.2. Absolute total compliance costs and the relative burden
2.3. Regression analysis
2.4. Total compliance costs
2.4.1. Company size
2.4.2. Cross-border effect in compliance costs
2.4.3. Subsidiaries, branches or permanent establishments abroad
2.4.4. Sector differences
2.5. Company taxation compliance costs in the EU
2.6. VAT compliance costs in the EU
2.7. Overview and comparison
2.8. Conclusion
3. Tax obstacles
3.1. Introduction
3.2. Company taxation
3.2.1. Company taxation issues related to domestic income
3.2.2. Company taxation issues related to income obtained in other EU Member States
3.2.3. Opinions on specific issues related to corporate taxation
3.2.4. Transfer Pricing
3.3. VAT
3.3.1. VAT issues related to domestic activities
3.3.2. VAT issues in other EU Member States
3.3.3. VAT issues for firms registered in a Member State where they don't have a permanent establishment
3.3.4. Opinions on the 8th VAT Directive
3.4. Taxation and cross-border activities in the European Union
3.4.1. Launching VAT taxable activities in other Member States
3.4.2. Investing in other Member States
3.4.3. Merging or acquiring another business in the EU
3.4.4. Company structure and taxes
3.5. Conclusion
4. Conclusions
References
Annexes
Annex A - Questionnaire
Annex B - European Business Test Panel
Annex C - Response
Annex D - Weighting
Annex E - Compliance Costs
Annex F - Regression Analysis
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
ISBN / ISSN / Kat.Nr: SEC( 2004) 1128/2
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tax lawTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Quelle / Source: Europäische Kommission (http://europa.eu.int/) | Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document
Title: Activities of the European Union (EU) in the tax field in 2003
Title (other): Annex: TABLE OF ACTIVITY IN THE TAX FIELD FROM 1999 TO 2004
Table of Contents
1 Personal and Corporate Taxation
1.1 'Tax Package'
1.2 Proposed improvements to Mergers Directive
1.3 EU company taxation
1.4 Dividend taxation
1.5 Adoption of amendment to EU Parent-Subsidiary Directive
1.6 Proposal to amend Interest and Royalties Directive
1.7 Joint Transfer Pricing Forum
2 Value Added Tax (VAT)
2.1 VAT on Travel Agencies
2.2 Proposal concerning application of VAT to postal services
2.3 Right to deduct and cross-border refund of VAT
2.4 Evaluation report on the experimental application of reduced rates for labourintensive services
2.5 Directive relating to VAT on certain electronic services
2.6 Proposal to rationalise and simplify reduced rates of VAT
2.7 Council adoption of VAT rules for gas and electricity supplies
2.8 Strategy for improving the operation of the EU VAT system
2.9 VAT implementing powers
2.10 Proposal to extend reduced rates on labour-intensive services
2.11 Proposal for change to place of supply of services
2.12 Council decisions concerning individual Member States
3 Excise Duties and other taxes
3.1 Computerisation of the movement and control of goods subject to excise duties
3.2 Energy tax
3.3 Council decisions concerning individual Member States
4 Tax measures designed to take account of the structural, social and economic situation of the outermost regions of the EU
4.1 Excise duties on tobacco products in Corsica
4.2 Dock dues in the French overseas departments
5 Tax avoidance and evasion measures
5.1 Commission proposal to strengthen co-operation to combat fraud in the direct tax area
5.2 Council adopts new rules to strengthen VAT cooperation between tax authorities
5.3 Adoption of report on implementation of "Fiscalis" programme to combat fraud
5.4 Strengthening of co-operation to combat fraud in the field of excise duties
6 Enlargement of the EU
6.1 Enlargement negotiations 6.2 Technical assistance
7 Fiscal State Aid De
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2003
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Activities of the European Union (EU) in 2002 in the tax field
Abstract
A report of the Activities of the European Union in the tax field in 2002. [editors pp-guide]
Table of Contents
1 PERSONAL AND CORPORATE TAXATION
1.1. Tax Package
1.2. EU Company Tax Orientation Debate
1.3. Joint Transfer Pricing Forum
1.4. Report on Pensions
2. VALUE ADDED TAX (VAT)
2.1. Rules for travel agents selling holiday packages
2.2. VAT on Electronic Commerce
2.3. VAT number online verification service
2.4. Cross-border deduction rules & place of supply of services
2.5. Reduced rates for labour-intensive services
2.6. Rules for supplies of gas and electricity
2.7. Council decisions concerning individual Member States:
2.7.1. Germany - liquidation of businesses
2.7.2. Greece - recyclable waste
2.7.3. Germany & France - Rhine bridges
2.7.4. Austria - construction sector
3. EXCISE DUTIES
3.1. Tobacco taxation
3.2. Biofuels
3.3. Commercial diesel
3.4. Energy taxation
3.5. Car taxation
3.6. New computerised excise duty system
3.7. Council decisions concerning individual Member States:
3.7.1. Netherlands - low-sulphur petrol
3.7.2. Denmark - heavy fuel oil/heating oil
3.7.3. France & Italy - biofuels
3.7.4. Luxembourg - low sulphur diesel
3.7.5. UK - biodiesel
3.7.6. Sweden - alkylate-based petrol
4. OUTERMOST REGIONS
4.1. Traditional rum in French overseas departments
4.2. Alcohol produced & consumed in Madeira/the Azores
4.3. Tax on the supply of goods in the Canary Islands
4.4. Dock dues in the French overseas departments
2 5. TAX AVOIDANCE AND EVASIONMEASURES
5.1. Administrative co-operation - direct taxation
5.2. Administrative co-operation - VAT
5.3. 'Fiscalis' programme to combat fraud
5.4. Mutual Assistance in the field of recovery
6. ENLARGEMENT OF THE EU
6.1. Enlargement negotiations
6.2. Technical Assistance
7. FISCAL STATE AID DECISIONS
8. INFRINGEMENT PROCEEDINGS
9. DECISIONS OF THE EUROPEAN COURT OF JUSTICE
10. ACTIVIT
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Examination of the macroeconomic implicit tax rate on labour derived by the European Commission
Author: Heijmans, Peter | Acciari, Paolo
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 4/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/2007 - EN | 92-894-7958-2 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Wage taxTax PolicyTax lawTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Measuring the effective levels of company taxation in the new member states : a quantitative analysis
Author: Finkenzeller, Martin | Spengel, Christoph
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 7/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/4303 - EN | 92-894-79610-4 | 1725-7557
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Tax PolicyTax lawTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General ResourcesEastern Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Tax treatment of research & development expenses
Author (Corp. Body): International Bureau of Fiscal Documentaion | IBFD
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: ResearchTaxTax law
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Survey of the implementation of Council Directive 90/434/EEC
Title (other): (The merger directive, as amended)
Author (Corp. Body): Ernst & Young
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2009
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawMergerTax law
Subject: Economic law. Competition lawTaxation. Fiscal policySize of enterprise. Economic concentration
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Mid-term evaluation of Fiscalis 2013 : final report
Author (Corp. Body): Ramboll | Ramboll Management
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Final evaluation of the Fiscalis 2013 programme
Author (Corp. Body): PLS Rambøll Management, Kopenhagen
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2014
ISBN / ISSN / Kat.Nr: 978-92-79-38427-1 | 10.2778/36294 | KP-02-14-641-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
« Previous
Next »
Copyright (C) 2003-2019 European Documentation Centres / Update: 09.10.2019