The Taxation of Multinational Enterprises in the European Union
By Stefano Micossi & Paola Parascandolo
Date of publication:
04 February 2010
Pages:
6 Free download (pdf, 144.79 Kb)Downloaded: 633 times
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
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Date of publication:
04 February 2010
type:
PDF file
Pages:
6 | Attachment | Size | Hits | Last download |
|---|---|---|---|
| PB203 Micossi & Parascandolo Taxation of MNEs formatted.pdf | 141.39 KB | 84 | 36 min 55 sec ago |
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
Date of publication:
04 February 2010
Pages:
6 Free download (pdf, 144.79 Kb)Downloaded: 633 times
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
€ 0.00
Date of publication:
04 February 2010
type:
PDF file
Pages:
6 | Attachment | Size | Hits | Last download |
|---|---|---|---|
| PB203 Micossi & Parascandolo Taxation of MNEs formatted.pdf | 141.39 KB | 84 | 36 min 55 sec ago |
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
€ 0.00
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| PB203 Micossi & Parascandolo Taxation of MNEs formatted.pdf | 141.39 KB |
Dimensions: 0 cm × 0 cm × 0 cm
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[#value] => As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
€ 0.00
Date of publication:
04 February 2010
type:
PDF file
Pages:
6 | Attachment | Size |
|---|---|
| PB203 Micossi & Parascandolo Taxation of MNEs formatted.pdf | 141.39 KB |
As a rule, multinational enterprises (MNEs) are taxed separately by the countries in which they operate on the basis of the income produced in each jurisdiction. While being in operation for several decades, the system has never worked satisfactorily. Integration is only serving to amplify these difficulties, since intra-firm transactions take on increasing importance in the operations of MNEs, and financial market integration is expanding the opportunities for tax-planning in profit allocation and the debt-financing of capital spending.
In this new Policy Brief the authors set out possible approaches to designing an efficient trans-border corporate tax system for the European Union.
Date of publication:
04 February 2010
type:
PDF file
Pages:
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