EU Tax Law and The Return of the Nation-State

Brokelind, CécileLund University,Lunds universitet,Institutionen för handelsrätt,Ekonomihögskolan,Department of Business Law,Lund University School of Economics and Management, LUSEM (författare)

This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corporate tax bases. The author first describes how multinational enterprises, like Apple, have been able to exploit differences between the tax systems in order to pay less taxes. The author then presents the hypothesis that EU member states have managed to defend their interests in protecting their own corporate tax revenues under the pretext of safeguarding national welfare under the mandate of the European Union. However, the Commission’s use of EU rules on state aid to limit tax competition may be viewed as contrary to the Union’s freedom of movement. In view of this trend, the author recommends the EU to agree on a common corporate income tax rule for cross-border transactions reducing member states' initiatives to safeguard their sovereignty through protectionist tax measures.

Ingår i:The European Union and the Return of the Nation State : Interdisciplinary European Studies - Interdisciplinary European StudiesCham : Springer International Publishing, s. 139-16597830303500559783030350048

Av författaren/redakt...: Brokelind, Cécil ...; Bakardjieva Enge ...; Leijon, Karin; Michalski, Anna; Oxelheim, Lars

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