Book by Michael Lang - Tax Compliance Costs For Companies In An Enlarged European Union (Eucotax Series On European Taxation) Pdf ISBN-10 904112666X, ISBN-13 978-9041126

Tax Compliance Costs For Companies In An Enlarged European Union (Eucotax Series On European Taxation)

By autor: Michael Lang
Law books
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It’s widely acknowledged that the administrative and regulatory obligations for tax matters represent a heavy time and cost consuming burden, especially for small and medium sized enterprises (SMEs). Tax compliance procedures are recognized to be too complicated for SMEs. This problem becomes even more serious in those cases where SMEs expand their activities cross-border and are confronted not on...

Series: Eucotax Series on European Taxation (Book 19)
Hardcover: 522 pages
Publisher: Kluwer Law International (May 1, 2008)
Language: English
ISBN-10: 904112666X
ISBN-13: 978-9041126665
Product Dimensions: 6.5 x 1.4 x 9.8 inches
Amazon Rank: 16953979
Format: PDF ePub Text TXT fb2 ebook

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ir national tax laws, but have to comply also with obligations under national tax codes in different Member States.The highly valuable resource will tackle the issue of tax-related compliance costs from a number of perspectives:Compliance costs from a general point of view:The economics of the compliance costs of taxation - Compliance cost considerations in recent tax reforms - Compliance rules and their enforcement - The operational burden of compliance rulesCompliance costs from the point of view of a group of companies - Compliance costs under the separate accounting approach and means to reduce these costs - Introduction of a common EU tax base as a remedy to compliance costs? - Defining a “consolidated” group under a formula apportionment system (knock-in/-out criteria) - How to share the pie: Formulary Apportionment