A new framework for effective business income taxation
in the European Union Cover Image

Nowe ramy efektywnego opodatkowania dochodu przedsiębiorstw w Unii Europejskiej
A new framework for effective business income taxation in the European Union

Author(s): Anna Siwiec
Subject(s): Economy, Supranational / Global Economy, Business Economy / Management, International Law, Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: opodatkowanie przedsiębiorstw;inwestycje;opodatkowanie dochodu;Komisja Europejska;Unia Europejska (UE);efektywność opodatkowania;
Summary/Abstract: Purpose: The aim of the chapter is to present the latest corporate income tax (CIT) reform proposal developed by the European Commission in cooperation with the OECD. The proposed reform provides for the introduction of new rules in international corporate taxation, which are to contribute to increasing the efficiency of this taxation. As the initiative is supported by most OECD countries, including most EU countries, it is highly probable that it will be implemented. The chapter also presents a preliminary assessment of the implementation of the reform in the European Union countries. Design/methodology/approach: The used research method was the analysis of materials published by the European Commission and OECD by the end of August 2021, as well as their comparison with the currently applicable legal solutions or the current proposals regarding the taxation of trans national corporations (TNCs) in the EU. Findings: As a result of the analysis of the materials presented by the European Commission and OECD, the chosen direction of changes was recognized as justified, however, requiring consideration of the interests of less digitized economies. The chapter presents the potential positive and negative effects of the reform for the EU countries, as well as indicates the countries that can lose the most in terms of budget revenues from CIT.

  • Page Range: 121-139
  • Page Count: 19
  • Publication Year: 2022
  • Language: Polish