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Download Fiscal Problems in the Single-Market Europe by Mario Baldassarri, Paolo Roberti PDF

By Mario Baldassarri, Paolo Roberti

The unmarried marketplace has been working in Europe on account that 1 January 1993 however the twelve nationwide economic structures stay self sufficient. How will this be resolved? Harmonization and coordination or economic pageant with distortions within the allocation of assets, in issue use, in localization of activities?

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2 Method of Relieving Double Taxation of Cross-Border Income Flows between Companies As regards the method of providing relief for double taxation with respect to cross-border income flows between comanies, both the credit and the exemption methods are widely used throughout the Community. Although both methods in their purest form have advantages as well as disadvantages, a majority of member States have adopted the exemption method, which is the simplest of the two to administer. Moreover, even those member States that employ the credit method do so in an imperfect fashion.

In its original formulation, it was intended to ensure a fiscal treatment which was more favourable towards savings, and would hence stimulate greater accumulation. However, the concept of consumption base also faces problems of application when one has to distinguish between different allocation of income as either expenditure or savings. Expenses for education, professional training, and in general expenses on which greater future income depends, fall under investments which are considered as savings, from which only the consumption of luxwy or superfluous goods are definitively excluded.

A considerable erosion of the taxable base had been seen in those countries whose legislation allowed a broad and largely discretionary system of tax allowances for both persons and corporations, which had encouraged frequent tax evasion. Of equal influence was the greater impo1tance acquired by some sources of income, such as so M. Gabriella Briotti returns from financial activities and capital gains which had not traditionally been of primary concern to the tax system, but whose exclusion now appeared highly prejudicial as regards the total expected tax yield.

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