IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-0-230-62570-9_4.html
   My bibliography  Save this book chapter

Tax Distortions: One Financial Asset

In: Taxes and Exchange Rates in the EU

Author

Listed:
  • John Lorié

Abstract

In the introductory chapter, I already signalled that there are significant tax differences between countries of the EU. The ‘Ruding Report’ mentions in this respect what it calls basic differences of company tax systems.1 These differences relate to the scope of application of company tax, nominal company rates and differences in the company tax base or taxable income whereon the nominal rates are applied. In addition, the tax treatment of cross-border income flows between firms and investors is not the same in the various countries of the EU. This regards the divergent treatment of all cross-border income flows: dividend, interest and royalties. The reason is that withholding taxes differ in various countries and the extent and method of relief for double taxation for the investor (or firm) in residence countries are different as well.

Suggested Citation

  • John Lorié, 2006. "Tax Distortions: One Financial Asset," Palgrave Macmillan Books, in: Taxes and Exchange Rates in the EU, chapter 4, pages 119-178, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-0-230-62570-9_4
    DOI: 10.1057/9780230625709_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-0-230-62570-9_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.