Business, Management and Accounting
5 years ago

EU Tax Harmonization Proposal Could Impact Corporate Profit Allocation

Regional and Business Studies
The Analysis of the Cross-border Corporate Profit’s Taxation
Rita Koroseczné Pavlin, Diána Koponicsné Györke

Paper Summary

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The article discusses the need for tax harmonization among EU countries to ensure fair competition for companies. It reviews OECD guidelines and transfer pricing regulations to regulate corporate tax optimization. The Common Consolidated Corporate Tax Base is highlighted as a key element in harmonizing cross-border corporate profit taxation, simplifying transactions between Member States. However, questions arise about how it may limit countries' ability to attract capital and assign profit taxes accurately based on a company's activities.