The harmonisation of company taxation within the European Union is on the European Commission's agenda since a long time. An equal company tax burden across all EU member states would guarantee efficiency in…
Like all other policy fields and the revenue side, structural policies are subject to the current general review of the European budgetary system. Against this background this analysis considers dual and…
EU companies face many tax obstacles in their EU-wide cross-border activities. These include the high compliance costs, the lack of cross-border loss-offset and the risk of double taxation as a result of…
