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Practice Area: International Taxation

IFA: Taxation Issues in a Federal State and Economic Groupings
by: International Fiscal Association (Ifa)
 October 1997,  ISBN 9041104763
ISBN 13: 9789041104762
Paperback
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Add to Shopping Cart: IFA: Taxation Issues in a Federal State and Economic Groupings - 9041104763 - 9789041104762
The formation of economic groupings to foster free trade among sovereign member states is one of the most remarkable developments of the second half of the 20th century. These groupings, unlike those of a federal state, fall short of political union status. In the area of taxation, however, an economic grouping and a federal state with concurrent taxing authorities share common issues.

The papers in this book were prepared for a recent panel on the subject at the 50th Congress of the International Fiscal Association (IFA). The panel brought participants from various parts of the globe together to examine the United States of America, Australia, and Brazil as federal states and the European Union as a non-federal economic grouping.

The conference discussion centered on four principles:

  • non-discrimination and the notion that free trade could only be achieved if the individual member states were prohibited from using local tax measures to inhibit the free flow of goods and services within the zone;
  • 'locational neutrality,' limiting the ability of local taxing authorities to enact taxing measures which, for example, give tax incentives to enterprises of another member state and which result in distortions in the economy, and `national coherence', the often-advocated solution to this result;
  • enforcement and collection of taxes; and
  • desirability of having the member states of the federal states or economic grouping uniformly bound by international commitments made by their central authority.

    Through these various topics emerges the conclusion that, despite the universal recognition that the taxing power of individual member states must be limited, no single solution will achieve the overriding goal of the free flow of goods, capital, and people.





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    IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
    International Fiscal Association (Ifa)
    October 2001, ISBN/ISSN 9041116796,
     ISBN 13: 9789041116796
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    IFA: Abusive Application of International Tax Agreements
    International Fiscal Association (Ifa)
    October 2001, ISBN/ISSN 9041116737,
     ISBN 13: 9789041116734
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    IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
    International Fiscal Association (Ifa)
    October 2000, ISBN/ISSN 9041114270,
     ISBN 13: 9789041114273
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    IFA: Taxation of Non-Resident Entertainers
    International Fiscal Association (Ifa)
    January 2000, ISBN/ISSN 904110285X,
     ISBN 13: 9789041102850
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    IFA: Practical Experience with the OECD Transfer Pricing Guidelines
    International Fiscal Association (Ifa)
    December 1999, ISBN/ISSN 9041112987,
     ISBN 13: 9789041112989
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    IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
    International Fiscal Association (Ifa)
    May 1999, ISBN/ISSN 904111162X,
     ISBN 13: 9789041111623
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    IFA: Presumptive Income Taxation
    International Fiscal Association (Ifa)
    December 1998, ISBN/ISSN 9041110453,
     ISBN 13: 9789041110459
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    IFA: The OECD Model Convention - 1996 and Beyond
    International Fiscal Association (Ifa)
    November 1998, ISBN/ISSN 9041110291,
     ISBN 13: 9789041110299
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    IFA: Taxation of Expatriates
    Richard Krever
    August 1998, ISBN/ISSN 9041110119,
     ISBN 13: 9789041110114
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    IFA: Visions of the Tax Systems of the XXIst Century
    International Fiscal Association (Ifa)
    October 1997, ISBN/ISSN 9041104747,
     ISBN 13: 9789041104748
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    IFA: The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
    International Fiscal Association (Ifa)
    October 1997, ISBN/ISSN 9041104771,
     ISBN 13: 9789041104779
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    IFA: Dividend Access Shares (Stapled Stock)
    International Fiscal Association (Ifa)
    November 1996, ISBN/ISSN 9041102973,
     ISBN 13: 9789041102973
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    IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
    International Fiscal Association (Ifa)
    March 1996, ISBN/ISSN 9041101586,
     ISBN 13: 9789041101587
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    IFA: International Taxation Of Dividends Reconsidered
    International Fiscal Association (Ifa)
    November 1995, ISBN/ISSN 9041108718,
     ISBN 13: 9789041108715
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    IFA: The Taxation of Employee Fringe Benefits
    International Fiscal Association (Ifa)
    September 1995, ISBN/ISSN 9041100636,
     ISBN 13: 9789041100634
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    IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
    International Fiscal Association (Ifa)
    September 1995, ISBN/ISSN 9041100709,
     ISBN 13: 9789041100702
     64 pp. Paperback
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    IFA: Environmental Taxes And Charges
    International Fiscal Association (Ifa)
    September 1995, ISBN/ISSN 9041100687,
     ISBN 13: 9789041100689
     212 pp. Paperback
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    IFA: Corporate Tax on Distributions: Equalization Tax
    International Fiscal Association (Ifa)
    February 1995, ISBN/ISSN 9065448446,
     ISBN 13: 9789065448446
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    IFA: Resolution Of Tax Treaty Conflicts By Arbitration
    International Fiscal Association (Ifa)
    November 1994, ISBN/ISSN 9065448683,
     ISBN 13: 9789065448682
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    Advance Ruling: Practice & Legality
    International Fiscal Association (Ifa)
    July 1994, ISBN/ISSN 9065448438,
     ISBN 13: 9789065448439
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