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Head office taxation rules and simplification of compliance costs of SMEs
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Resumo(s)
This study performs a legal assessment of the proposed Directive on Head Office Taxation, and puts forward alternatives to overcome the identified concerns. It is structured around the building blocks of the proposal: (i) scope; (ii) access to the regime; (iii) substantive tax rules; and (iv) procedural tax rules. The study concludes with policy considerations on the proposed Directive’s impact on the strengthening of the European Union’s internal market.
Descrição
Palavras-chave
European Union Direct taxation Head Office Tax system Permanent establishments Micro small and medium enterprises
Contexto Educativo
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Editora
Licença CC
Sem licença CC