Taxing Capital Income in the European Union
Issues and Options for Reform
Addresses the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU.
Specificaties
ISBN/EAN | 9780198297833 |
Auteur | Cnossen, Sijbren (Professor of Tax Law and Public Finance, Professor of Tax Law and Public Finance, Erasmus University, Rotterdam) |
Uitgever | Van Ditmar Boekenimport B.V. |
Taal | Engels |
Uitvoering | Gebonden in harde band |
Pagina's | 314 |
Lengte | |
Breedte |