Company tax proposals and tax policy initiatives

Maarten de Wilde

doi:10.2139/ssrn.4364043

Company tax proposals and tax policy initiatives

Maarten de Wilde

Tax Law

Research output: Chapter/Conference proceeding › Chapter › Academic

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Abstract

In this chapter, we discuss the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the legislative initiatives that have resulted from it. The key to this is that we see that the European Commission is consistently utilizing political momentum in the international tax policy debate as a driver to further a decades-old ambition of a European Union wide harmonised unitary company taxation system in combination with a tax base distribution key based on a formulaic approach, i.e., instead of the at arm’s length principle.

Original language	English
Title of host publication	European Tax Law
Editors	Peter J. Wattel, Otto Marres, Hein Vermeulen, D.M. (Dennis) Weber
Place of Publication	Deventer
Publisher	Kluwer Law International
Chapter	22
Pages	771-799
Number of pages	28
Volume	Volume I (Full Edition)
Edition	8th Edition
ISBN (Print)	9789403518664
DOIs	https://doi.org/10.2139/ssrn.4364043
Publication status	Published - 27 Oct 2022

Bibliographical note

This chapter draws from and builds on commentaries (in Dutch) of the author in Nederlands Tijdschrift voor Fiscaal Recht (NTFR), a Dutch weekly on tax developments

JEL Classification: K34

Research programs

SAI 2007-05 FA

Access to Document

10.2139/ssrn.4364043

SSRN-id4364043Submitted manuscript, 401 KB

Cite this

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Company tax proposals and tax policy initiatives

Abstract

Bibliographical note

Research programs

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