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L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne

Author

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  • Marcel Gérard

Abstract

Suggestions of tax bases consolidation and subsequent apportionment among member states, as those issued by the European Commission, create a single market without tax obstacles identified to four neutralities, only if they ally tax bases harmonisation with tax rates harmonisation and decision for common apportionment criteria among member states. If not, opportunities remain for strategic production and distribution location, tax competition and transfer prices manipulations if value added is the apportionment criterion. The paper also investigates inclusion and exclusion of entities in or from the consolidation perimeter, as well as effects of the EU Commission suggestions on Non-European mne . Classification JEL : H32, H73, H87

Suggested Citation

  • Marcel Gérard, 2003. "L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne," Revue économique, Presses de Sciences-Po, vol. 54(3), pages 489-498.
    • Handle: RePEc:cai:recosp:reco_543_0489
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    Citations

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    Cited by:

    1. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation," CESifo Working Paper Series 1860, CESifo.

    More about this item

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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