01 Apr 2002

An EU Company without an EU Tax?

Mattias Levin / Karel Lannoo

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Tax harmonisation is one of the main outstanding issues for a well functioning Single Market. If the EU aspires to become the “most competitive economy of the world” by 2010, as agreed by EU leaders in Lisbon in 2000, corporate tax reform must become a priority. The purpose of this paper is to discuss the “ideal” corporate tax scenario for the EU and to calculate its cost and benefits for business and public administrations.