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The Entrepreneurship Concept in a European Comparative Law Perspective by Rene Offermanns (Hardcover, 2002)

About this product

About this product

Product Information

This 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 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 the possibility of fiscal unity among Member States for VAT purposes.

Product Identifiers

Publisher
Kluwer Law International
ISBN-13
9789041198877
eBay Product ID (ePID)
96767640

Product Key Features

Subject Area
Tax Law
Author
Rene Offermanns
Publication Name
The Entrepreneurship Concept in a European Comparative Law Perspective
Format
Hardcover
Language
English
Subject
Finance, Business
Publication Year
2002
Type
Textbook
Number of Pages
384 Pages

Additional Product Features

Title_Author
Rene Offermanns
Series Title
Eucotax Series on European Taxation Series Set
Country/Region of Manufacture
Netherlands

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