A Common Tax Base for Multinational Enterprises in the European Union PDF
247 Pages·2009·0.904 MB·English
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Preview A Common Tax Base for Multinational Enterprises in the European Union
Description:
Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonization of the tax base in the European Union. Carsten Wendt analyzes the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as a definition of the consolidation and the formula used to allocate the consolidated tax base among the involved member states. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU.
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