International Tax Consolidation in the European Union: Evidence of Heterogeneity

Princen, Savina;Gérard, Marcel
(2008) European Taxation — Vol. 48, n° 4, p. 174-195 (2008)

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Authors
  • Princen, SavinaUCLouvain
    Author
  • Gérard, MarcelFUCaM
    Author
Abstract
With regard to this topic, the authors first consider the concept of tax neutrality and its domestic and international implications. They next focus on the rules that each Member State has for a corporate group to adopt group taxation. As a result of the diversity of the national group taxation regimes within the European Union, the authors then suggest a typology for these systems as well as examining the intrinsic features of tax consolidation systems.
Affiliations
  • Louvain School of ManagementAccounting & Finance

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Princen, S., & Gérard, M. (2008). International Tax Consolidation in the European Union: Evidence of Heterogeneity. European Taxation, 48(4), 174-195. https://hdl.handle.net/2078.5/250163 (Original work published 2008)