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An Evaluation of the Prevailing Corporation Tax in the European Union

  • Carsten Wendt

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.

Keywords

Foreign Direct Investment Source Country Transfer Price Multinational Enterprise Foreign Subsidiary 
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.

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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Carsten Wendt

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