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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:
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Compliance costs from a general point of view:
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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
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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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