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Tax Compliance Costs for Companies in an Enlarged European Community

Tax Compliance Costs for Companies in an Enlarged European Community

Author: Michael Lang; Christine Obermair; Josef Schuch; Claus Staringer; Patrick Weninger
Publisher: Kluwer Law International
ISBN: 9789041126665
Published In: May 2008
Format: Hardback , 522 pages
Jurisdiction: Europe ? Disclaimer:
Countri(es) stated herein are used as reference only

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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 only with their 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 rules

Compliance 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

Preface,

Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) - Ekkehart Reimer,

Chapter 2 Business Profits (Article 7 OECD Model Convention) - Reuven S. Avi-Yonah Kimberly A. Clausing,

Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) - Guglielmo Maisto

Chapter 4 Notes on Guglielmo Maisto’s Paper on Article OECD Model Convention - Alexander Hemmelrath

Chapter 5 Dividends (Article10OECD Model Convention) - Stef van Weeghel

Chapter 6 Discussion of Stef van Weeghel’s Paper on Article 10 OECD Model Convention - Marjaana Helminen,

Chapter 7 Interest (Article 11 OECD Model Convention) - Robert Danon,

Chapter 8 Royalties (Article 12 OECD Model Convention) - Niv Tadmore,

Chapter 9 Capital Gains (Article 13 OECD Model Convention) - Stefano Simontacchi,

Chapter 10 Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention - Richard Krever,

Chapter 11 Income from Employment (Article 15 OECD Model Convention) - Robert Waldburger,

Chapter 12 Directors’ Fees (Article 16 OECD Model Convention) - Rainer Prokisch,

Chapter 13 Artistes and Sportsmen (Article 17 OECD Model Convention) - Daniel Sandler,

Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention - Dick Molenaar,

Chapter 15 Pensions (Article 18 OECD Model Convention) - Eric C.C.M. Kemmeren,

Chapter 16 Government Service (Article 19 OECD Model Convention) - Pasquale Pistone,

Chapter 17 Students (Article 20 OECD Model Convention) - Luc De Broe,

Chapter 18 Other Income (Article 21 OECD Model Convention) - Alexander Rust,

Chapter 19 Discussion of Alexander Rust’s Paper on Article 21 OECD Model Convention - Frank Pötgens and Alexander Bosman,

Index

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