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Countering Tax Avoidance at the EU Level after 'Luxleaks'. A History of Tax Rulings, Transparency and BEPS : Base Erosion Profit Shifting or Bending European Prospective Solutions?
Biz, Carlo - 2016
The journalistic scandal that reached the headlines with the iconoclastic expression “LuxLeaks” has raised an EU wide debate about national tax administrations' advance ruling practices and it calls for a need to establish the acceptable boundaries between fair and harmful tax competition in...
Persistent link: https://www.econbiz.de/10012998215
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UK Car-Flipping : The VAT Fraud Market-Place and Certified Solutions
Ainsworth, Richard Thompson - 2019
similar to MTIC, carousel and contra-trading frauds. All of these frauds exploit exemptions in the VAT, sometimes the …
Persistent link: https://www.econbiz.de/10014224344
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Defining the Scope of State Aid : How Tax Cases Affect the State Aid Framework
Luja, Raymond - 2014
As the European Court of Justice rightly pointed out in the 1960’s, it makes little sense regulate national governments' provision of traditional subsidies to companies while leaving the option to grant financial benefits by other means unrestricted, for instance via the tax system. So, in...
Persistent link: https://www.econbiz.de/10014143749
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Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr - 2022
Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax...
Persistent link: https://www.econbiz.de/10013380726
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Fiscal decentralisation and economic development in selected unitary European countries
Szarowská, Irena - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 22-40
The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...
Persistent link: https://www.econbiz.de/10011460489
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The long arm of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon; Cnossen, Sijbren - 2014
exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input …
Persistent link: https://www.econbiz.de/10010337520
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EU VAT principles as interpretative aids to EU VAT rules : the inherent paradox
Feria, Rita de la - 2016
Persistent link: https://www.econbiz.de/10011458004
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The long shadow of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon; Cnossen, Sijbren - In: FinanzArchiv : European journal of public finance 71 (2015) 1, pp. 118-139
Persistent link: https://www.econbiz.de/10011447053
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The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren - In: International tax and public finance 29 (2022) 1, pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
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Modernizing the European VAT
Cnossen, Sijbren - 2020
taxed on output but on inputs. This has serious consequences. The VAT exemptions distort input choices, stimulate … uneconomical self-supply, and complicate administration and compliance. The welfare costs of the exemptions can be estimated at one … of the exemptions and the introduction of a single rate in conjunction with a reduction in the standard rate should …
Persistent link: https://www.econbiz.de/10012213147