Prawa:

The Polish Institute of International Affairs (PISM)

Tytuł:

Tax Ambitions in the EU and Their Global Context

Twórca:

Makowska, Marta.

Temat:

Unia Europejska ; polityka podatkowa ; integracja europejska ; międzynarodowa harmonizacja norm prawa krajowego

Abstrakt:

Along with the effects of the COVID-19 pandemic and digitalisation of the economy, there is growing political pressure from several Member States to communitarise EU tax policy. The ambitious plans outlined by the European Commission (EC) for the coming years must be placed in the wider global context, including the agreement reached in July at the OECD/G20 on establishing a common framework for taxing multinationals. However, the lack of support for this project from Estonia, Ireland, and Hungary in particular puts into question the possibility to implement the EC proposals.

Miejsce wydania:

Warsaw

Sponsor digitalizacji:

The Polish Institute of International Affairs (PISM)

Wydawca:

The Polish Institute of International Affairs (PISM)

Data wydania:

2021.07.14

Typ:

file

Format:

PDF

Rozmiar:

514 KB

Źródło:

PISM Bulletin no. 133 (1829), 2021

Język:

eng

Jest wersją:

Biuletyn PISM nr 133 (2331), 2021

Właściciel praw:

The Polish Institute of International Affairs (PISM)

Lokalizacja oryginału:

Library of the Polish Institute of International Affairs (PISM)