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A Common Tax Base for Multinational Enterprises in the European UnionIntroduction

A Common Tax Base for Multinational Enterprises in the European Union: Introduction [The debate over EU corporate income tax harmonization is not new. The European Commission has already launched several initiatives aimed to improve corporate income taxation in Europe. These initiatives are based on the notion that company taxation is an important element for the establishment and the completion of the Internal Market.] http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png

A Common Tax Base for Multinational Enterprises in the European UnionIntroduction

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Publisher
Gabler
Copyright
© Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2009
ISBN
978-3-8349-1326-5
Pages
1 –8
DOI
10.1007/978-3-8349-8193-6_1
Publisher site
See Chapter on Publisher Site

Abstract

[The debate over EU corporate income tax harmonization is not new. The European Commission has already launched several initiatives aimed to improve corporate income taxation in Europe. These initiatives are based on the notion that company taxation is an important element for the establishment and the completion of the Internal Market.]

Published: Feb 16, 2009

Keywords: Multinational Enterprise; Double Taxation; Company Taxation; Formula Apportionment; Merger Directive

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