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Family Taxation in Europe
This work makes a comparative study of the tax treatment of family units in eight European jurisdictions. Presented by a panel of leading tax law specialists, these descriptive and analytical articles focus in particular on:rnincome taxrninheritance and gift taxrnproperty taxrnsocial securityrnIssues examined in this context include:rnrnthe definition of `family' for tax purposes and the tax treatment of non-married couplesrnthe relationship between constitutional principles such as protection of the family, ability to pay and non-discriminationrnthe concept of income for tax purposes and the treatment of living expensesrnchild tax allowancesrnseparate, splitting or quotient systemsrnthe relationship between tax and welfare systemsrnThe book aims to stimulate discussion of the influence of EC Treaty provisions on national tax regulations, to show how the lack of harmonisation between EU member states may affect the economic and legal position of individuals, and to identify common principles where harmonisation of family taxation may be considered.rnrnThe papers are the result of a conference organised by the Academic Committee of European Tax Law, which took place in Alicante, Spain, in March 1998.
Maria Teresa Soler Roch - Personal Name
45 FAM mar
90-411-9755-9
45 FAM mar
Book
English
Kluwer law international
1999
United kingdom
xvii, 151p.; 21cm
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