haku: @journal_id 523 / yhteensä: 381
viite: 67 / 381
| Tekijä: | Plasschaert, S. |
| Otsikko: | An EU tax on the consolidated profits of multinational enterprises |
| Lehti: | European Taxation
1997 : JAN, VOL. 37:1, p. 2-13 |
| Asiasana: | MULTINATIONAL COMPANIES PROFIT EUROPEAN UNION |
| Kieli: | eng |
| Tiivistelmä: | Enterprises that have established their first affiliate abroad will be exposed to the problems of international taxation. There will possibly be confrontation with the tax systems of two jurisdictions and their interactions. These problems are obvious for e. g. maxi-multinational enterprises (or MNEs) operating through affiliates in several countries. The article does not primarily look at international taxation in its worldwide dimensions but instead it focuses on the European Union (or EU), in which the member states have already achieved a high degree of economic and financial integration within a single market. |
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