From the comparative analysis in the previous chapter it has become obvious that member states’ current tax systems are far from being uniform. Corporate tax rates, tax accounting rules as well as additional kinds of local taxes differ significantly. Multinational enterprises have to comply with 25 (currently 27) different national tax systems. This causes substantial compliance costs. In the following, conceptual deficits of the current tax systems in the EU are analysed. The analysis focuses on those rules addressing cross-border investments.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Rights and permissions
Copyright information
© 2009 Gabler | GWV Fachverlage GmbH
About this chapter
Cite this chapter
Wendt, C. (2009). An Evaluation of the Prevailing Corporation Tax in the European Union. In: A Common Tax Base for Multinational Enterprises in the European Union. Gabler. https://doi.org/10.1007/978-3-8349-8193-6_5
Download citation
DOI: https://doi.org/10.1007/978-3-8349-8193-6_5
Publisher Name: Gabler
Print ISBN: 978-3-8349-1326-5
Online ISBN: 978-3-8349-8193-6
eBook Packages: Business and EconomicsBusiness and Management (R0)