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Introduction

  • Christoph Spengel
  • Andreas Oestreicher
Chapter
Part of the ZEW Economic Studies book series (ZEW, volume 43)

Abstract

The aim of this report is to help evaluate the economic consequences of introducing a harmonized tax base for EU companies, as proposed by the European Commission. A harmonised tax base would help to eliminate the most important tax obstacles to EU-wide cross-border activities, including compliance costs, denial of group-wide consolidation of profits and losses, transfer pricing problems, double taxation caused by cross-border reorganisations and conflicting taxing rights. These obstacles are a product of the large discrepancies between the tax systems of each EU member state.

Keywords

Double Taxation Model Company Main Underlying Assumption Transfer Price Problem 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  1. 1.Centre for European Economic Research PalaceUniversity of MannheimMannheimGermany
  2. 2.University of GöttingenGöttingenGermany

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