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.


Foreign Direct Investment Source Country Transfer Price Multinational Enterprise Foreign Subsidiary 
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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Carsten Wendt

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