Publication
Head office taxation rules and simplification of compliance costs of SMEs
| dc.contributor.author | Nogueira, João Félix Pinto | |
| dc.date.accessioned | 2025-06-25T14:26:06Z | |
| dc.date.available | 2025-06-25T14:26:06Z | |
| dc.date.issued | 2024-01-01 | |
| dc.description.abstract | 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. | eng |
| dc.identifier.doi | 10.2139/ssrn.4604733 | |
| dc.identifier.eid | 85186883254 | |
| dc.identifier.issn | 1385-3074 | |
| dc.identifier.uri | http://hdl.handle.net/10400.14/53774 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.rights.uri | N/A | |
| dc.subject | European Union | |
| dc.subject | Direct taxation | |
| dc.subject | Head Office Tax system | |
| dc.subject | Permanent establishments | |
| dc.subject | Micro small and medium enterprises | |
| dc.title | Head office taxation rules and simplification of compliance costs of SMEs | eng |
| dc.type | research article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 23 | |
| oaire.citation.issue | 1 | |
| oaire.citation.startPage | 1 | |
| oaire.citation.title | International Transfer Pricing Journal | |
| oaire.citation.volume | 2024 | |
| oaire.version | http://purl.org/coar/version/c_ab4af688f83e57aa |