Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction

24 Pages Posted: 30 Jan 2002

See all articles by Marcel Gerard

Marcel Gerard

Facultes Universitaires Catholiques de Mons (FUCAM); CESifo (Center for Economic Studies and Ifo Institute)

Date Written: January 2002

Abstract

This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In particular we examine as to whether those tax systems are able to become perfectly integrated tax systems by which we mean neutral tax systems with respect to financial, organisational and locational decisions of a multijurisdictional firm.

Keywords: Corporate Taxation, Tax Competition, European Union

JEL Classification: H32, H73, H87

Suggested Citation

Gerard, Marcel, Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction (January 2002). CESifo Working Paper Series No. 636; EFA 2002 Berlin Meetings Presented Paper. Available at SSRN: https://ssrn.com/abstract=298020

Marcel Gerard (Contact Author)

Facultes Universitaires Catholiques de Mons (FUCAM) ( email )

Chaussee de Binche, 151
Mons 7000
Belgium

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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