Corporate tax and the European Commission

Article Abstract:

It is not only the International Court of Justice that is active in the interpretation and construction of tax treaties but also the European Union through the European Commission. The Commission's Common Consolidated Corporate Tax Base and other initiatives on tax relief and cross-border loss relief are discussed.

Tax Treaties, International Affairs, Methods, Powers and duties, Control, International Court of Justice (The Hague, Netherlands), Harmonization of laws, Report, Tax distortions

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Common corporate consolidated tax base - don't forget the tax rates!

Article Abstract:

European Union member countries apply different tax rates to companies. A common corporate consolidated tax base helps reduce obstacles to companies operating within the EU, but a minimum corporate tax rate must be set as well.

International aspects

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Important changes in Indirect Taxes through the Finance Act 2006

Article Abstract:

Changes introduced in indirect taxation system through Finance Act 2006 in India are described. Application of new tax policy for different industrial sectors of India is discussed.

India

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