The taxation of multijurisdictional corporate and savings income in the EU
(2003) Dept Seminar in Public Finance — Location: Konstanz
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- Authors
- Abstract
- (en) This communication proposes a review of institutional changes and a dialog between institutions and theory, both leading to policy proposals: 1. An agenda regarding MNE : build up cross border loss offset and harmonise bases, equalise rates rather than simply consolidate and apportion. 2. A proposal regarding saving : tax at source at rates determined by country of residence and transfer collected revenues, almost totally, to that residence country.
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Gérard, M. (2003). The taxation of multijurisdictional corporate and savings income in the EU. Dept Seminar in Public Finance, Konstanz. https://hdl.handle.net/2078.5/128711