A Common Tax Base for Multinational Enterprises in the - download pdf or read online

By Carsten Wendt

ISBN-10: 383491326X

ISBN-13: 9783834913265

Corporation taxation is a crucial aspect for the institution and the crowning glory of the interior industry. in contrast historical past, the eu fee recommends the harmonization of the tax base within the ecu Union. Carsten Wendt analyzes the need, the idea that in addition to capability merits and results of a typical tax base for multinational organisations within the eu Union. He addresses very important matters bearing on a standard tax base, similar to a definition of the consolidation and the formulation used to allocate the consolidated tax base one of the concerned member states. the writer presents replacement techniques to unravel those concerns and concludes universal tax base as meant via the eu fee might treatment a few of the present tax hindrances for multinational organisations within the ecu.

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Central to these theories are firm-specific assets and the economies of scale associated with them. Besides firm-specific economies of scale, plant-level economies of scale and transport costs are considered to be decisive in the choice of multinational enterprises as to whether to set up a plant in a foreign country or to export in servicing the foreign market. Moreover, intra-industry heterogeneity is identified to have an impact on foreign direct investment. The higher the productivity, the more likely a firm engages in foreign direct investment.

Important criteria commonly agreed on by economists and tax experts considered here are equity and neutrality and efficiency. Moreover, administrative aspects of taxation are taken into account. Before normative criteria for the taxation of corporate income are outlined, the question of why corporate income taxes are imposed is addressed. In fact, all member states of the EU levy a corporation income tax. , 2005: 10). It is often based on the perception that corporations ought to pay their fair share of tax.

2 Theory of Multinational Enterprises 27 The knowledge-capital model combines the approaches to horizontal and vertical integration, focussing on characteristics of knowledge-capital which constitutes a key firm-specific asset. Knowledge-capital may be fragmented from production, is skilledlabour intensive and can be used as a joint input for multiple plants. The model predicts that horizontal foreign direct investment is prevalent if countries do not differ in size and in relative factor endowments.

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A Common Tax Base for Multinational Enterprises in the European Union by Carsten Wendt


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