Company Taxation in the Internal Market

Company Taxation in the Internal Market
Author: European Commission
Publisher:
Total Pages: 804
Release: 2002
Genre: Business enterprises
ISBN:

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Analysis of problems in the field of company taxation in the Internal Market: the obstacles to cross-border economic activity and their possible remedies. This study (the major source document for the European Commission's policy statement on company taxation COM (2001) 582 also considers the possibilities for a reform of company taxation at EU level which would aim at providing companies with a single consolidated tax base for their EU-wide activities.


Company Taxation in the Internal Market
Language: en
Pages: 804
Authors: European Commission
Categories: Business enterprises
Type: BOOK - Published: 2002 - Publisher:

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Analysis of problems in the field of company taxation in the Internal Market: the obstacles to cross-border economic activity and their possible remedies. This
Integration Approaches to Group Taxation in the European Internal Market
Language: en
Pages: 288
Authors: Ioanna Mitroyanni
Categories: Law
Type: BOOK - Published: 2008-10-13 - Publisher: Kluwer Law International B.V.

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The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment wi
Taxation of Foreign Business Income Within the European Internal Market
Language: en
Pages: 415
Authors: Jérôme Monsenego
Categories: Business enterprises, Foreign
Type: BOOK - Published: 2012 - Publisher: IBFD

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The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriali
Formulary Apportionment for the Internal Market
Language: en
Pages: 355
Authors: Stefan Mayer
Categories: International business enterprises
Type: BOOK - Published: 2009 - Publisher: IBFD

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Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal M
A Common Tax Base for Multinational Enterprises in the European Union
Language: en
Pages: 247
Authors: Carsten Wendt
Categories: Business & Economics
Type: BOOK - Published: 2009-04-16 - Publisher: Springer Science & Business Media

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Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European