search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Koch, E. |
| Title: | Steuerharmonisierung fur den Binnenmarkt (Tax harmonisation for the internal market) |
| Journal: | Betriebswirt
1989 : VOL. 30:2, p. 20-23 |
| Index terms: | EEC TAX HARMONIZATION |
| Language: | ger |
| Abstract: | The project of the EEC internal market includes as a necessary element tax harmonisation between member states. If border control between member states is to be abolished, indirect taxation has to switch from the consumer country principle to the producer country principle, but this cannot come about without broad harmonisation of the tax rates if equal competitive treatment is to be secured. An interim so-called clearing system is also presented. |
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