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OverviewFull Product DetailsAuthor: Sijbren Cnossen (Professor of Tax Law and Public Finance, Professor of Tax Law and Public Finance, Erasmus University, Rotterdam)Publisher: Oxford University Press Imprint: Oxford University Press Dimensions: Width: 16.30cm , Height: 2.20cm , Length: 24.20cm Weight: 0.594kg ISBN: 9780198297833ISBN 10: 0198297831 Pages: 314 Publication Date: 15 June 2000 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: To order  Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us. Table of Contents1: Sijbren Cnossen: Summary and Discussion 2: Roger H. Gordon: Taxation of Capital Income vs. Labour Income: An Overview 3: Peggy B. Musgrave: Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union 4: Richard M. Bird and J. Scott Wilkie: Source- vs. Residence-based Taxation in the European Union: The Wrong Question? 5: Michael P. Devereux: Issues in the Taxation of Income from Foreign Portfolio and Direct Investment 6: Harry Huizinga and Soren Bo Nielsen: The Taxation of Interest in Europe: A Minimum Withholding Tax? 7: Stephen R. Bond: Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base 8: Sijbren Cnossen: Taxing Capital Income in the Nordic Countries: A Model for the European Union? 9: T. Scott Newlon: Transfer Pricing and Income Shifting in Integrating Economies 10: Charles E. McLure, Jr. and Joann M. Weiner: Deciding whether the European Union should Adopt Formula Apportionment of Company IncomeReviewsAuthor InformationSijbren Cnossen is Professor of Tax Law and Public Finance at the Economics Faculty of Erasmus University, Rotterdam, and Visiting Global Professor of Law at New York University Tab Content 6Author Website:Countries AvailableAll regions |
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