Kierunki harmonizacji podatku dochodowego od osób prawnych w Unii Europejskiej
Directions for Harmonization of Corporate Income Tax in the European Union

Summary/Abstract: The coexistence of 27 different corporate tax systems in the European Union creates complexity in tax compliance and results in unequal operating conditions for cross-border businesses across Member States. This article is devoted to the issue of harmonization of corporate income tax in the European Union. It will discuss the planned initiatives of the European Commission regarding the remodeling of the current taxation rules for international enterprises. The proposals for a Council directive on a faster one will be subject to particular scrutiny and a safer mechanism for relief from excessive withholding tax (the so-called FASTER directive), projects undertaken as part of the initiative: Business in Europe: Framework for Income Taxation (BEFIT) and the new Head-Office Tax (HOT) taxation model. From the point of view of the purpose of this article, which is to present the main assumptions of initiatives aimed at reducing the costs of tax compliance by cross-border enterprises within the European Union, an analysis will be made of projects aimed at simplifying EU tax regulations, facilitating business activity and freeing investment resources.

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