Fiscal state aid goes global

Article Abstract:

Special tax regimes in Swiss cantons are being used by multinational companies to minimize tax liabilities and have resulted in a distortion of trade between Switzerland and the European Union. The European Commission declared these tax regimes incompatible with the 1972 agreement between Switzerland and the then European Community. These tax regimes have to be abolished, phased out or amended accordingly.

Switzerland, European Union. European Commission, Powers and duties

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Conference Report: The EU and Third Countries: Direct Taxation, 13-14 October 2006, Vienna

Article Abstract:

The eight sessions of the conference of the European Union (EU) and third countries regarding direct taxation are presented. These sessions include agreements between the EU and Switzerland, impact of several laws and articles on relation with third countries, and the EU's treaty-making power in its relations with third countries.

Europe, Conferences, meetings and seminars, Intergovernmental tax relations

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Multinationals, enforcement covenants and fair share

Article Abstract:

The globalization of the economy has influence the taxation of multinational corporations and the Dutch Tax and Customs Administration responded to the topic with enforcement covenants. A comparison of the Dutch and Australian approaches to enforcement covenants on having multinationals pay their fair share of tax is presented.

Australia, Public Finance Activities, Netherlands, Tax Administration, Tax administration and procedure, Influence, Comparative analysis, Globalization

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