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A Common Tax Base for Multinational Enterprises in the European Union

DOI: 10.1007/978-3-8349-8193-6

ISBN: 978-3-8349-1326-5

Publisher: Gabler - Springer Journals

Feb 16, 2009

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Chapter 1Introduction

Wendt, Carsten

Pages: 1 –8

[The debate over EU corporate income tax harmonization is not new. The European Commission has already launched several initiatives aimed to improve corporate income taxation in Europe. These initiatives are based on the notion that company taxation is an important element for the establishment...
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Chapter 2Theory of Multinational Enterprises

Wendt, Carsten

Pages: 9 –27

[This book deals with the taxation of multinational enterprises. Before the taxation issue is addressed, it is important to assess what multinational enterprises are and why and where they arise. This assessment is necessary in order to evaluate how the presence and characteristics of...
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Chapter 3Guidelines for Income Taxation of Multinational Enterprises

Wendt, Carsten

Pages: 29 –52

[In this section guidelines for company taxation are presented. These guidelines are used for an assessment of the tax systems currently applied by EU member states and for the design of a harmonised system of taxation. Important criteria commonly agreed on by economists and tax experts...
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Chapter 4Company Taxation in the European Union – a Stocktaking

Wendt, Carsten

Pages: 53 –86

[In this chapter, important structural elements of the member states’ current national tax systems effective on 1 January 2006 are compared. 25 member states are taken into account. Bulgaria and Romania are not considered. First, tax rules concerning national investments are addressed. These...
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Chapter 5An Evaluation of the Prevailing Corporation Tax in the European Union

Wendt, Carsten

Pages: 87 –102

[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...
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Chapter 6A Common Tax Base for Multinational Enterprises in the European Union

Wendt, Carsten

Pages: 103 –200

[In the previous chapter deficits of the current tax system applicable to multinational enterprises in the European Union have been highlighted. The coexistence of different national tax systems has been identified as a source for significant compliance costs, which may prevent enterprises from...
LitStream

Chapter 7Conclusions

Wendt, Carsten

Pages: 201 –205

[Multinational enterprises have become increasingly important, especially between developed countries like the EU member states. Their presence is explained by the intensity of headquarter services, such as research and development, incomplete contracts and hold-up problems associated with market...

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