Browse by EU Subject

EU Commission - Brochure

UNSPECIFIED (1991) Tax law and cross-border cooperation between companies. European File 1-2/1991, January 1991. [EU Commission - Brochure]

EU Commission - COM Document

UNSPECIFIED (1994) Commission Regulation of 25 May 1994 concerning the taxation of small and medium-sized enterprises. SEC (94) 1305 final, 25 May 1994. [EU Commission - COM Document]

UNSPECIFIED (1998) First annual report on the implementation of the code of conduct for business taxation and fiscal state aid. Progress report on the work concerning the taxation of income from savings and a common system of taxation for interest and royalty payments between associated companies - 1998. Communication from the Commission to the Council and the European Parliament. COM (98) 595 final, 25 November 1998. [EU Commission - COM Document]

UNSPECIFIED (1985) Fiscal measures aimed at encouraging cooperation between undertakings of different Member States. Communication from the Commission to the Council. COM (85) 360 final, 5 July 1985. [EU Commission - COM Document]

UNSPECIFIED (1973) Multinational undertakings and Community regulations. Communication from the Commission to the Council. COM (73) 1930 final, 7 November 1973. Bulletin of the European Communities Supplement 15/73. [EU Commission - COM Document]

UNSPECIFIED (1993) Proposal for a Council Directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States. Proposal for a Council Directive amending Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. COM (93) 293 final, 26 July 1993. [EU Commission - COM Document]

UNSPECIFIED (1975) Proposal for a Council Directive concerning the harmonization of systems of company taxation and of withholding taxes on dividends. COM (75) 392 final, 23 July 1975. Bulletin of the European Communities, Supplement 10/75. [EU Commission - COM Document]

UNSPECIFIED (1998) Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. COM (98) 67 final, 4 March 1998. [EU Commission - COM Document]

UNSPECIFIED (1991) Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States. COM (90) 571 final, 24 January 1991. [EU Commission - COM Document]

UNSPECIFIED (1978) Proposal for a Council Directive on the application to collective investment institutions of the Council Directive concerning the harmonization of systems of company taxation and of withholding taxes on dividends. COM (78) 340 final, 18 July 1978. [EU Commission - COM Document]

UNSPECIFIED (1980) Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions and contributions of assets occurring between companies of different member states. COM (80) 203 final, 29 April 1980. [EU Commission - COM Document]

UNSPECIFIED (1991) Proposal for a Council directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States. COM (90) 595 final, 24 January 1991. [EU Commission - COM Document]

UNSPECIFIED (1980) Report from the Commission to the Council on the scope for convergence of tax systems in the Community.COM (80) 139 final, 27 March 1980. Bulletin of the European Communities Supplement 1/80. [EU Commission - COM Document]

EU Commission - Press Notice

UNSPECIFIED (1978) Application to collective investment institutions of the harmonization of systems of company taxation. Information Memo P-76/78, July 1978. [EU Commission - Press Notice]

UNSPECIFIED (1970) Common tax arrangements applicable to mergers and to parent companies and subsidiaries. Information Memo P-44/70, November 1970. [EU Commission - Press Notice]

UNSPECIFIED (1966) Concentration of firms in the Common Market. Information Memo P-1/66, January 1966. Includes French text. [EU Commission - Press Notice]

UNSPECIFIED (1966) Concentration, economic policy and competition in the EEC. Information Memo P-62/66, November 1966. Includes French text. [EU Commission - Press Notice]

UNSPECIFIED (1983) European Community contests state unitary taxation of multinational companies. European Community News No. 24/1983, 12 December 1983. [EU Commission - Press Notice]

UNSPECIFIED (1983) European Economy No. 16 - July 1983. [Studies on investment and taxation, energy, and EEC-US-Japan trade]. Information Memo P-82/83, September 1983. [EU Commission - Press Notice]

UNSPECIFIED (1975) Harmonisation de l'impot des societes et de la retenue a la source sur les dividendes = Harmonization of company taxation and withholding taxes on dividends. Information Memo P-50/75, July 1975. [EU Commission - Press Notice]

UNSPECIFIED (1973) Harmonization of direct taxes. Information Memo P-64/73, November 1973. [EU Commission - Press Notice]

UNSPECIFIED (1984) Proposal for a Council directive concerning the harmonization of the legislation of Member States regarding tax systems for the carry-forward and carry-back of losses of undertakings. Information Memo P-65/84, September 1984. [EU Commission - Press Notice]

UNSPECIFIED (1973) Proposal from the Commission on multinational companies. Information Memo P-60/73, November 1973. [EU Commission - Press Notice]

UNSPECIFIED (1984) Tugendhat calls for early adoption of Commission proposals on taxation aspects of cooperation between companies in different Member States. Information Memo P-9/84, January 1984. [EU Commission - Press Notice]

EU Commission - SEC Document

UNSPECIFIED (1992) Commission Communication to the Council and to Parliament subsequent to the conclusions of the Ruding Committee indicating guidelines on company taxation linked to the further development of the internal market. SEC (92) 1118 final, 26 June 1992. [EU Commission - SEC Document]

UNSPECIFIED (1998) Communication from the Commission on the application of the state aid rules to measures relating to direct business taxation. SEC (98) 1800 final, 11 November 1998. [EU Commission - SEC Document]

UNSPECIFIED (1990) Guidelines on Company Taxation. SEC (90) 601 final, 20 April 1990. [EU Commission - SEC Document]

EU Commission - Working Document

UNSPECIFIED (1959) Charges fiscales des entreprises = Steuerlasten der unternehmen = Taxes payable by the companies. 2nd edition. [EU Commission - Working Document]

UNSPECIFIED (1961) Charges fiscales des entreprises = Steuerlasten der unternehmen = Taxes payable by the companies. 3rd edition. [EU Commission - Working Document]

UNSPECIFIED (1964) Charges fiscales des entreprises = Taxation of companies. 4th edition, October 1964. [EU Commission - Working Document]

UNSPECIFIED (1994) Commission Recommendation of 25 May 1994 concerning the taxation of small and medium-sized enterprises. C (94) 1305 final, 25 May 1994. [EU Commission - Working Document]

Ruding, Onno. (1992) Conclusions and Recommendations of the Committee of Independent Experts on Company Taxation [commonly called the Ruding Report]. [EU Commission - Working Document]

UNSPECIFIED (1992) Conditions for business cooperation. Completing the internal market: current status 1 January 1992. [EU Commission - Working Document]

UNSPECIFIED (1993) Conditions for business cooperation. Completing the internal market: current status 1 January 1993. [EU Commission - Working Document]

UNSPECIFIED (1994) Conditions for business cooperation. Completing the internal market: current status 1 July 1994. [EU Commission - Working Document]

UNSPECIFIED (1991) Conditions for business cooperation. Completing the internal market: current status 31 December 1990. [EU Commission - Working Document]

UNSPECIFIED (1990) Conditions for industrial cooperation. Completing the internal market: current status 31 December 1989. [EU Commission - Working Document]

UNSPECIFIED (1989) Conditions for industrial cooperation. Completing the internal market: current status December 1988. [EU Commission - Working Document]

van den Temple, A.J. (1970) Corporation tax and individual income tax in the European Communities. Studies: Competition - Approximation of Legislation 15, 1970. [EU Commission - Working Document]

UNSPECIFIED (1994) National implementing measures - Internal market. Public procurement, services, capital movements, cooperation. Situation at 30 April 1994, Volume 3. [EU Commission - Working Document]

UNSPECIFIED (1964) Rapport concernant l'assiette des impots sur les benefices des entreprises - Report on the basis for assessment of taxes on the profits of enterprises. [EU Commission - Working Document]

Zeitel, Gerhard (1967) Rapport sur le choix des methodes de comparaison de la charge fiscale effective que supportent les entreprises dans les divers Etats membres de la CEE = Report on the choice of methods for comparing the effective tax burden by companies in the various Member States of the EEC. Studies: Competition Series 7, 1967. [EU Commission - Working Document]

UNSPECIFIED (1959) Regimes fiscaux d'amortissements = Steuerliche Abschreibungsregeln = Fiscal depreciation allowances. 2nd edition. [EU Commission - Working Document]

UNSPECIFIED (1961) Regimes fiscaux d'amortissements = Steuerliche Abschreibungsregeln = Fiscal depreciation allowances. 3rd edition. [EU Commission - Working Document]

UNSPECIFIED (1991) Removal of tax obstacles to the cross-frontier activities of companies. Bulletin of the European Communities, Supplement 4/91. [EU Commission - Working Document]

Ruding, Onno. (1992) Report of the Committee of Independent Experts on company taxation. Executive summary. March 1992. [EU Commission - Working Document]

UNSPECIFIED (1977) Report on the computation of business profits for tax purposes. May 1977. [EU Commission - Working Document]

UNSPECIFIED (1980) Report on the computation of business profits for tax purposes. XV/271/80-EN. [EU Commission - Working Document]

UNSPECIFIED (1964) Taxation of companies. 4th editon. [EU Commission - Working Document]

EU European Parliament Document

UNSPECIFIED (1990) Fiscalite des entreprises et marche interieur de la Communaute - Problemes et perspectives = Taxation of companies and the internal market of the Community - Problems and prospects. Research and Documentation Papers, Economic Series No. 17, October 1990. [EU European Parliament Document]

EU Other

UNSPECIFIED (1986) ECU takes off European Currency Unit's global role. Europe: Magazine of the European Community No. 256, May 1986. [EU Other]

EU Speech

Burke, Richard. (1980) Address by Mr. Richard Burke, Member of the Commission of the European Communities, responsible for Taxation, to the Institute of Chartered Accountants in England and Wales Cetenary Conference. London, 15 May 1980. [EU Speech]

Alban-Hansen, Erik. (1973) Problemes fiscaux des societes multinationales = Tax problems of mulitnational companies. Statement by Erik Alban-Hansen, Director General for Financial Institutions and Taxation [the of Commission], before UN study group on multinationals. Geneva, November 1973. [EU Speech]

Jonsson, Alf C. (1974) The impact of multinational corporations on the European Economic Community. Speech by Alf C. Jonsson, Special Assistant to the Head of Delegation of the Commission of the European Communities, at the British Canadian Trade Association. Toronto, 28 November 1974. [EU Speech]