• Executive summary
  • 1. Introduction
  • 1.1. Context
  • 1.2. Objectives of the study
  • 1.3. Methodology and limitations of the study
  • 1.3.1. A small sample of companies
  • 1.3.2. Subjective responses
  • 1.3.3. Bias in the selection of companies
  • 1.3.4. Country representation
  • 1.4. Structure of the study
  • 1.4.1. Compliance costs
  • 1.4.2. Tax obstacles
  • 2. Compliance costs
  • 2.1. Introduction
  • 2.2. Absolute total compliance costs and the relative burden
  • 2.3. Regression analysis
  • 2.4. Total compliance costs
  • 2.4.1. Company size
  • 2.4.2. Cross-border effect in compliance costs
  • 2.4.3. Subsidiaries, branches or permanent establishments abroad
  • 2.4.4. Sector differences
  • 2.5. Company taxation compliance costs in the EU
  • 2.6. VAT compliance costs in the EU
  • 2.7. Overview and comparison
  • 2.8. Conclusion
  • 3. Tax obstacles
  • 3.1. Introduction
  • 3.2. Company taxation
  • 3.2.1. Company taxation issues related to domestic income
  • 3.2.2. Company taxation issues related to income obtained in other EU Member States
  • 3.2.3. Opinions on specific issues related to corporate taxation
  • 3.2.4. Transfer Pricing
  • 3.3. VAT
  • 3.3.1. VAT issues related to domestic activities
  • 3.3.2. VAT issues in other EU Member States
  • 3.3.3. VAT issues for firms registered in a Member State where they don't have a permanent establishment
  • 3.3.4. Opinions on the 8th VAT Directive
  • 3.4. Taxation and cross-border activities in the European Union
  • 3.4.1. Launching VAT taxable activities in other Member States
  • 3.4.2. Investing in other Member States
  • 3.4.3. Merging or acquiring another business in the EU
  • 3.4.4. Company structure and taxes
  • 3.5. Conclusion
  • 4. Conclusions
  • References
  • Annexes
  • Annex A - Questionnaire
  • Annex B u0096 European Business Test Panel
  • Annex C - Response
  • Annex D - Weighting
  • Annex E u0096 Compliance Costs
  • Annex F u0096 Regression Analysis