search query: @author Liebman, H. M. / total: 5
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| Author: | Liebman, H. M. Leventhall, S. |
| Title: | European Union: Moving towards tax coordination |
| Journal: | European Taxation
1998 : MAR, VOL. 38:3, p. 96-99 |
| Index terms: | EUROPEAN UNION LEGISLATION |
| Language: | eng |
| Abstract: | On the 5th of November 1997, the European Commission adopted a proposal for a package of measures designed to curb harmful tax competition. The over-all package aims to balance the economic and political interests of various Member States, including a code of conduct on business taxation, the reintroduction of efforts to bring some level of harmonization to the taxation of income from savings and an agreement to eliminate withholding taxes on intercompany interest and royalties. |
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