1 - 6 of 6 articles
The Neumark report draws attention on several occasions to taxes that affect citizens, including income tax, wealth tax, inheritance tax and taxes on motor vehicles, while also making a number of recommendations. However, the subject of citizens and taxation attracted little attention in the...
In 1962, when the Neumark Report was published, the issue of possible limitations under European law on the repartition of tax powers among sub entities by Member States did not seem to be under discussion explicitly. Of the six Member States at the time, only Germany and Italy had a federal...
The Neumark Report was the point of departure of one of the most exciting fiscal experience: the worldwide expansion of VAT as the turnover tax. Despite having initiated this process, laid down and implemented the principles of VAT, the EU has failed to substantially improve and adapt its own...
Double tax conventions on income and capital (DTC) build bridges between the economies of the contracting States. This paper discusses the position of DTCs in the EU based on two questions: (1) What was, is, will be, should have been, and should be the role of DTCs in the EU? (2) How did affect,...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Sign up with Google
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.