Title
Tax Competition and EU Law (Eucotax European Taxation Series Set),Used
Delivery time: 8-12 business days (International)
Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground.Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S. experience and what the EU can learn from it; methodologies to study tax competition; economic evidence of tax competition in Europe; Member States "benchmark tax systems; internal market distortion provisions of the EC Treaty (Articles 96 and 97); relevant EMU provisions; applicability of state aid provisions (EC Treaty Article 87) to direct tax measures; the EU Code of Conduct Group; OECD countermeasures against harmful tax competition; and, CFC legislation.In the course of his presentation the author analyses various tax regimes and court cases from most EU Member States, outlining the issues and clarifications each brings to the central questions. His final proposal clearly demonstrates that the beneficial effects of tax competition decrease in direct tax burden, improved efficiency in public administration, enhancement of employment and development need not be fraught with the risk of fiscal degradation. This is a major milestone in the success of the projected harmonisation of taxation in the European Union.
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⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.