Market leading insight for tax experts
View online issue

Corporation Tax In The Melting Pot

Philip Martin, Dorsey & Whitney, describes the direct tax system the Accession States are joining

 
Philip Martin Dorsey & Whitney describes the direct tax system the Accession States are joining
 
The ten accession states join a European Union where the fundamental elements of domestic corporation tax systems and indeed their very existence as independent regimes face their greatest challenge. And indeed the new states may themselves accelerate that process.
Tax and the Single Market
 
Every country which joins the European Community signs up to the Treaty that established that Community. This Treaty guarantees certain freedoms including the free movement of goods services payments capital labour and citizens. One aspect of...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top