Ec Initiatives in Direct Taxation and the National Responses

Part one (EC Initiatives) traces the history of EC tax harmonization measures from the early idealistic days of ambitious plans to create a single tax system throughout the EC to the final breakthrough which was made with the adoption of the first two directives dealing with direct taxation and the convention on transfer pricing.In part two the national responses of all the Member States to the EC direct tax measures, so far adopted, have been summarized. Members of the Coopers & Lybrand European tax network have commented on the progress in their country.In part three (Prospective Developments) the measures most likely to be enacted are analyzed, together with the longer term recommendations of the 'Committee of Independent Experts' chaired by Onno Ruding, and the implications of these changes for EC based and non-EC based multinationals are commented on.Feskens, Theo is the author of 'Ec Initiatives in Direct Taxation and the National Responses' with ISBN 9789065446398 and ISBN 9065446397.