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Financial Activities Taxes, Bank Levies and Systemic Risk
Cannas, Giuseppina; Cariboni, Jessica; Marchesi, Massimo; … - General Directorate Taxation and Custom Union, European … - 2014
The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...
Persistent link: https://www.econbiz.de/10010799029
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Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.
Weiner, Joann Martens - General Directorate Taxation and Custom Union, European … - 2005
apportionment system with common base taxation. This paper evaluates key issues that may arise when implementing common consolidated … base taxation with formulary apportionment in the EU. These issues include the formula design, the definition of the …
Persistent link: https://www.econbiz.de/10004975660
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Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology
ZEW - General Directorate Taxation and Custom Union, European … - 2013
The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). This study enhances the existing data by analysing the Effective Tax Rates in different industries.
Persistent link: https://www.econbiz.de/10010859712
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VAT in the Public Sector and Exemptions in the Public Interest
KPMG - General Directorate Taxation and Custom Union, European … - 2011
The European Commission has asked Copenhagen Economics and KPMG AG in collaboration to study the VAT rules applied to the public sector in EU member states, and make a comparison with the VAT/GST rules applied in key OECD countries outside the EU.The study collects and analyses relevant studies...
Persistent link: https://www.econbiz.de/10010859714
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Taxation trends in the European Union: 2014 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of...
Persistent link: https://www.econbiz.de/10010859715
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Taxation trends in the European Union: 2013 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous … publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present … a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. …
Persistent link: https://www.econbiz.de/10010859716
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Taxation trends in the European Union: 2010 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2010
Taxation trends in the European Union: 2010 covers the development of taxation in all 27 Members of the European Union …, Iceland and Norway in a comparable format since 1995. This edition of the publication 'Taxation trends in the European Union … format. The publication is divided into three parts. Part I reviews the major trends and developments in taxation in the …
Persistent link: https://www.econbiz.de/10010859717
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Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
Commission, European - General Directorate Taxation and Custom Union, European … - 2011
juncture. The first analytical chapter of the report addresses the multi-faceted concept of the quality of taxation …
Persistent link: https://www.econbiz.de/10009320217
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Transfer pricing and developing countries
PriceWaterhouseCoopers - General Directorate Taxation and Custom Union, European … - 2011
The main purpose of this report is to provide an overview on the possibilities for adopting and implementing TP legislation in developing countries and to identify possible ways to support developing countries in this respect.
Persistent link: https://www.econbiz.de/10010553473
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A retrospective evaluation of elements of the EU VAT system
General Directorate Taxation and Custom Union, European …; … - 2011
In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by...
Persistent link: https://www.econbiz.de/10010553474