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Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission

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  • Doina Radulescu
  • Doina Maria Radulescu

Abstract

Die oben erwähnte Studie der EU-Kommission (vom 23. Oktober 2001) stellt eine Strategie dar, durch welche die grenzüberschreitende Unternehmenstätigkeit effizienter und reibungsloser funktionieren soll. Diese Strategie basiert auf der Schaffung einer konsolidierten Körperschaftssteuer-Bemessungsgrundlage für multinationale Unternehmen, wobei die Mitgliedstaaten ihre Anteile an der Bemessungsgrundlage gemäß eines Zuweisungsschlüssels ermitteln und diesen Anteil mit den in den einzelnen Mitgliedstaaten geltenden Steuersatz besteuern. Das ifo Institut stellt die Reformvorschläge der Europäischen Kommission kurz dar und behandelt einige noch bestehende Probleme und offene Fragen.

Suggested Citation

  • Doina Radulescu & Doina Maria Radulescu, 2002. "Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(02), pages 12-18, January.
    • Handle: RePEc:ces:ifosdt:v:55:y:2002:i:02:p:12-18
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    References listed on IDEAS

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    1. Søren Bo Nielsen & Pascalis Raimondos–Møller & Guttorm Schjelderup, 2003. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
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    More about this item

    Keywords

    Kapitalgesellschaft; Unternehmensbesteuerung; Europäische Wirtschafts- und Währungsunion; EU-Staaten;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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