Summary: This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase when they undertake crossborder activities in the EU. These costs also increase when company activities increase, for example by setting up new subsidiaries in other EU Member States, ceteris paribus. [European Commission staff] *
Physical Description: 156 p.
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