Weiner, Joann Martens - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 519-532
The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one … set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States … for taxation at local rates. Many EU companies support this strategy as it would eliminate many cross-border tax obstacles …