Title: The EU VAT System and the Internal Market

Author: Rita de la Feria

This thesis focuses upon VAT in the context of the European Community’s internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of an internal market, as set out in the EC Treaty and as Interpreted by the Court of Justice. Available from: http://www.bookfinder.com/author/rita-de-la-feria/.

Title: Formulary Apportionment for the Internal Marker
Author: Stefan Mayer

Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonisation of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation and of the Common Consolidated Corporate Tax Base. This study aims to assess whether this approach represents a viable alternative to the arm’s length standard currently applied in international tax law. Available from: http://www.ibfd.org/portal/Product_030TPBR.htm.

Title: The Effective Investor
Author: Franco Busetti

Are you intimidated by the stock market? This book will explain, in clear and simple terms, how the market works, the key principles that drive it and how to improve your investment performance and meet your expectations in both the short and long term. It will also answer questions such as: What drives returns? What does risk really mean and how can I reduce it? How can I set realistic expectations? What fatal traps are avoidable? How much should I invest offshore? Available from: Exclusive Books.

Title: Transfer Pricing and Business Restructurings
Editor: Anuschka Bakker

Business restructurings are a reaction to global competitive pressures and changing market demand. In response to market forces, multinational enterprises (MNEs) may be able to retain its profit margins only by undertaking a restructuring. In today’s economic climate, companies are increasingly looking for new business opportunities on a worldwide basis. The result of this is that companies are becoming global networks. Available from: http://www.brainguide.ca/transfer-pricing-and-business-restructuring-1.