Naslov
Coordinating Taxation Between the European Union and Other Countries Through Advance Tax-Rulings Systems

Autori
Žunić Kovačević, Nataša

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Financial Integration A Focus on the Mediterranean Region

Urednik/ci
Peeters, Marga ; Sabri, Nadal ; Shahin, Wassim

Izdavač
Springer

Grad
Essen

Godina
2013

Raspon stranica
87-94

ISBN
978-3-642-35696-4

Ključne riječi
advance tax-ruling systems, advance pricing agreements, coordinating taxation, harmonisation

Sažetak
Difficulties in interpreting and applying provisions of tax laws constitute serious problems in cross-border situations where taxpayers face issues related to the compliance with foreign tax systems. These difficulties are additionally enhanced across the countries of the Middle East and North Africa where the flow of information between tax administrations and taxpayers is not transparent or even present at the regional level and between these countries and the European Union. This chapter reviews academic and policy literature and considers the introduction of binding tax-rulings systems by regional or global international tax institutions. It further studies the functioning of the tax-rulings systems in the EU and recommends the adoption of such systems in countries attempting to coordinate with the EU whether these countries are part of the Middle Eastern and North African region or represent other European countries such as Croatia. We recommend this harmonization among various groups by making the European Union’s system of rules as part of national tax systems to achieve tax coordination. Advance rulings systems should be recognized as desirable instruments for achieving necessary changes in tax systems in many countries. Implementing advance-rulings systems is condition sine qua non at the national but also at the regional levels for tax harmonization measures.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA