Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

A Common Tax Base for Multinational Enterprises in the European UnionGuidelines for Income Taxation of Multinational Enterprises

A Common Tax Base for Multinational Enterprises in the European Union: Guidelines for Income... [In this section guidelines for company taxation are presented. These guidelines are used for an assessment of the tax systems currently applied by EU member states and for the design of a harmonised system of taxation. Important criteria commonly agreed on by economists and tax experts considered here are equity and neutrality and efficiency. Moreover, administrative aspects of taxation are taken into account. Before normative criteria for the taxation of corporate income are outlined, the question of why corporate income taxes are imposed is addressed. In fact, all member states of the EU levy a corporation income tax.] http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png

A Common Tax Base for Multinational Enterprises in the European UnionGuidelines for Income Taxation of Multinational Enterprises

Download PDF
23 pages

Loading next page...
 
/lp/springer-journals/a-common-tax-base-for-multinational-enterprises-in-the-european-union-rb7Z2TkaDg

References (0)

References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.

Publisher
Gabler
Copyright
© Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2009
ISBN
978-3-8349-1326-5
Pages
29 –52
DOI
10.1007/978-3-8349-8193-6_3
Publisher site
See Chapter on Publisher Site

Abstract

[In this section guidelines for company taxation are presented. These guidelines are used for an assessment of the tax systems currently applied by EU member states and for the design of a harmonised system of taxation. Important criteria commonly agreed on by economists and tax experts considered here are equity and neutrality and efficiency. Moreover, administrative aspects of taxation are taken into account. Before normative criteria for the taxation of corporate income are outlined, the question of why corporate income taxes are imposed is addressed. In fact, all member states of the EU levy a corporation income tax.]

Published: Feb 16, 2009

Keywords: Source Country; Multinational Enterprise; Economic Rent; Double Taxation; Benefit Principle

There are no references for this article.