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When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxing parent companies with subsidiaries in other Member States. This replaces a similar proposal, published in 1993, which has now been withdrawn, but on which Parliament gave a positive opinion in 1994. This Briefing outlines these various texts and examines the main issues at stake.