Head office taxation rules and simplification of compliance costs of SMEs

Nogueira, João Félix Pinto

http://hdl.handle.net/10400.14/53774

Use this identifier to reference this record.

Name:	Description:	Size:	Format:
109557533.pdf		334.99 KB	Adobe PDF	Download

Send Feedback

Authors

Nogueira, João Félix Pinto

Abstract(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.