haku: @indexterm tax harmonization / yhteensä: 57
viite: 51 / 57
Tekijä: | Thiel, S. van |
Otsikko: | Harmonisation of turnover taxes in the European Communities : towards the internal market without frontiers. |
Lehti: | European Taxation
1988 : VOL. 28:3, p. 77-84 |
Asiasana: | TAX HARMONIZATION EUROPEAN COMMUNITIES |
Kieli: | eng |
Tiivistelmä: | The move of the E.C. member states towards the Europeanisation of value added tax in its structure and management. Tax harmonisation since the 1957 Treaty of Rome, 1957-1973, 1974-1984, 1985 to the present time, the 1987 proposal concerning VAT: global communication, proposed directives on VAT rates, removal of fiscal frontiers, VAT clearing mechanism, convergence of rates and the tax credit system. |
SCIMA