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Reference: Stephen R. Bond, Taxation of Multinationals and the ECJ In Robert Chote ed., Carl Emmerson ed., Andrew Leicester ed., David Miles ed. (2007). The IFS Green Budget: January 2007. London: Institute for Fiscal Studies. 178 - 186.Citable link to this page:

 

Taxation of Multinationals and the ECJ.

Abstract: Summary• Recent cases at the European Court of Justice have prompted changes to UK Controlled Foreign Companies rules and a broader consultation on the taxation of foreign profits.• The tax treatment of dividend income from overseas subsidiaries of UK companies is a complex but increasingly important area of the corporation tax system, given the growing importance of multinational firms.• The announced review is welcome and should be wide-ranging. It should consider the option of replacing the UK’s complex credit system with the simpler exemption system used in many other EU countries. Estimating the potential cost of this to the exchequer is extremely difficult and a matter of some debate.• Corporate tax rates have fallen faster in other EU countries than in the UK over the last decade, and particularly since 1999; this has contributed to growing concerns about the impact of UK corporation tax on business investment and location choices.

Bibliographic Details

Host: The IFS Green Budget: January 2007see more from themIdentifiers

Doi: https://doi.org/10.1920/co.ifs.2007.0102

Urn: uuid:82d00b9b-17f2-4fed-9a57-86b62285d056 Item Description

Type: info:eu-repo/semantics/bookPart;

Language: en

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Autor: Stephen R. Bond - - - - Bibliographic Details Host: The IFS Green Budget: January 2007 see more from them - Identifiers Doi: http

Fuente: https://ora.ox.ac.uk/objects/uuid:82d00b9b-17f2-4fed-9a57-86b62285d056



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