The entrepreneurship concept in a European comparative tax law perspective

Book abstract:

Broadly speaking, René Offermann's work is concerned with what he calls 'bottlenecks' in the international market, or the blockages and overall lack of clarity found in the market at the domestic and European Union (EU) levels. Offermann himself actually begins his study by defining bottlenecks as the unjustifiably different tax treatment of equable economic situations. His work, which is largely a study of the distinguishing features which mark the tax regimes in the Netherlands, Germany, France and the UK, aims to at once examine, explain and abolish these bottlenecks, by pointing out possible solutions to the problems they bring about. It deals largely with the concept of entrepreneurship in terms of the Income Tax Act, the Corporate Income Tax Act and the Value Added Tax Act.

The work comprises of eight chapters. After chapter one has provided the introduction to the problems, including further work on defining some of the concepts used throughout, chapter two turns to the notion of entrepreneurship in the Income Tax Act, with a lengthy analysis of the four specimen countries. Chapter three looks at the entrepreneurship concept in respect of the Corporate Income Tax Act; chapter four considers entrepreneurship in terms of value-added tax, and chapter five attempts some conclusions.

The book is aimed at academics, practitioners, students, and anyone with an interest in the field.