Peter Cussons, International Corporate Tax Partner, PricewaterhouseCooper LLP, looks at the key legal tenets of an internationally competitive tax system
Peter Cussons International Corporate Tax Partner PricewaterhouseCooper LLP looks at the key legal tenets of an internationally competitive tax system
The key aspects of an internationally competitive tax system are arguably certainty legitimacy simplicity fairness and an acceptable effective tax rate on the basis of a relevant international comparison.
This article seeks to consider the above tenets against the background of the EC Treaty and recent and forthcoming European Court of Justice (ECJ) direct tax cases directly or indirectly involving the UK.
Certainty
There is an understandable...
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Peter Cussons, International Corporate Tax Partner, PricewaterhouseCooper LLP, looks at the key legal tenets of an internationally competitive tax system
Peter Cussons International Corporate Tax Partner PricewaterhouseCooper LLP looks at the key legal tenets of an internationally competitive tax system
The key aspects of an internationally competitive tax system are arguably certainty legitimacy simplicity fairness and an acceptable effective tax rate on the basis of a relevant international comparison.
This article seeks to consider the above tenets against the background of the EC Treaty and recent and forthcoming European Court of Justice (ECJ) direct tax cases directly or indirectly involving the UK.
Certainty
There is an understandable...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
