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Rene Offermann

The Entrepreneurship Concept in a European Comparative Tax Law Perspective (Eucotax Series on European Taxation, 5.)

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ISBN: 9041198873
Издательство: Kluwer Law International
This ground-breaking study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax. Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom. The author spares no detail in his examination, explaining such important elements and distinctions as the following: + how the entrepreneur is viewed under the varying tax regimes and in the different countries; + entrepreneurship and the professions; + incentives; + sources of income; + partnerships; + companies and shareholders; + calculation of taxable profit; + justification for a separate corporate income tax; + taxation of foundations and societies; and +...