A history of the tax package: The principles and issues underlying the community approach
Philippe Cattoir
No 10, Taxation Papers from Directorate General Taxation and Customs Union, European Commission
Abstract:
This article presents an overview of the EU Tax Package, comprising the Code of Conduct for business taxation, the Directive on taxation of savings income and the Directive on taxation of interest and royalty payments. Its main objective is to offer a comprehensive view of the negotiation process, and a broad overview of the content of the package, as well as pending policy issues. This then allows drawing a number of lessons concerning the approach followed and the outlook for future European initiatives on direct taxation.
Keywords: European Union; EU tax policy; EU tax package; savings directive; code of conduct for business taxation; Taxation Policy (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2006-12, Revised 2006-12
References: Add references at CitEc
Citations: View citations in EconPapers (3)
Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... er_10_history_en.pdf final version, 2006 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_10_history_en.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_10_history_en.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_10_history_en.pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0010
Access Statistics for this paper
More papers in Taxation Papers from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme (gaetan.nicodeme@ec.europa.eu) and Ana Xavier (ana.xavier@ec.europa.eu) and Ioana Diaconescu (ioana.diaconescu@ec.europa.eu).