Startseite Legal Regulation of Taxation of Transnational Corporations in the European Union
Artikel
Lizenziert
Nicht lizenziert Erfordert eine Authentifizierung

Legal Regulation of Taxation of Transnational Corporations in the European Union

  • Kseniia Smyrnova EMAIL logo , Mykhailo Mykievych , Alla Fedorova , Ivan Bratsuk und Zoryana Makarukha
Veröffentlicht/Copyright: 29. März 2023
Veröffentlichen auch Sie bei De Gruyter Brill

Abstract

The purpose of this study is to identify the principles of taxation of transnational corporations in the European Union (EU), as well as the effectiveness of legal norms in this area based on the analysis of Ukrainian and world studies. The leading approach to the study of this problem is the method of review and critical analysis of the scientific literature on the subject of the study, as well as methods of logical deduction, scientific abstractions and a systematic approach that allows a comprehensive examination of the differences in the taxation procedures of transnational corporations in the EU Member States. The study presents topical issues of tax harmonisation in the field of taxation of transnational corporations in the European Union. The paper notes that the priorities of the EU Member States are aimed to a greater extent at combating the erosion of the tax base and tax evasion by transnational corporations than at eliminating tax obstacles in the internal market.

JEL Classification: H20; H25; H30

Corresponding author: Kseniia Smyrnova, Department of Comparative and European Law, Taras Shevchenko National University of Kyiv, 01033, 60 Volodymyrska Str., Kyiv, Ukraine, E-mail:

References

Arnold, B.J. (2019). International tax primer. Kluwer Law International BV, UK.Suche in Google Scholar

Avi-Yonah, R.S. (2007). Tax competition, tax arbitrage and the international tax regime. Bull. Int. Taxat. 61: 130–138.10.2139/ssrn.955921Suche in Google Scholar

Baiardi, D., Profeta, P., Puglisi, R., and Scabrosetti, S. (2019). Tax policy and economic growth: does it really matter? Int. Tax Publ. Finance 26: 282–316, https://doi.org/10.1007/s10797-018-9494-3.Suche in Google Scholar

Congressional Budget Office. (2017). International comparisons of corporate income tax rates, Available at: <https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/52419-internationaltaxratecomp.pdf> (Accessed 21 March 2022).Suche in Google Scholar

Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. (2016). Official Journal of the European Union, Available at: <https://eur-lex.europa.eu/eli/dir/2016/1164/oj> (Accessed 21 March 2022).Suche in Google Scholar

European Commission. (2015a). A fair and efficient corporate tax system in the European union: 5 key areas for action, Available at: <https://ec.europa.eu/taxation_customs/system/files/2016-09/com_2015_302_en.pdf> (Accessed 25 March 2022).Suche in Google Scholar

European Commission. (2015b). Questions and answers on the action plan for fair and efficient corporate taxation in the EU, Available at: <https://www.spcr.cz/images/EU/Corporate_taxes_MEMO-15-5175_EN.pdf> (Accessed 14 March 2022).Suche in Google Scholar

Furman, J. (2018). The 2017 tax law: a boost to growth or a missed opportunity? Capitalism Soc. 13: 2.Suche in Google Scholar

Gale, W.G., Gelfond, H., Krupkin, A., Mazur, M.J., and Toder, E. (2019). Effects of the tax cuts and jobs act: a preliminary analysis. Natl. Tax J. 71: 589–612, https://doi.org/10.17310/ntj.2018.4.01.Suche in Google Scholar

Gidirim, V.A. (2016). Fundamentals of international corporate taxation. Chelovek Slova, Moscow.Suche in Google Scholar

Gutmann, D. (2016). Corporate income tax subjects. IBFD, New York.Suche in Google Scholar

Hanlon, M., Hoopes, J.L., and Slemrod, J.B. (2019). Tax reform made me do it. Tax Pol. Econ. 33: 33–80, https://doi.org/10.1086/703226.Suche in Google Scholar

Joint Committee on Taxation. (2017). Macroeconomic analysis of the conference agreement for H.R. 1, the “tax cuts and jobs act”, Available at: <https://www.jct.gov/publications/2017/jcx-69-17/> (Accessed 13 March 2022).Suche in Google Scholar

Korostelkina, I., Dedkova, E., Vаraksa, N., and Korostelkin, M. (2020). Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. In: E3S web of conferences, 159. EDP Sciences, Almaty, p. 06014.10.1051/e3sconf/202015906014Suche in Google Scholar

Koval, N. and Luchenko, D. (2020). Non-tariff barriers: Ukrainian practice under conflict with Russia and COVID-19. Lex Portus 4: 56–76.10.26886/2524-101X.4.2020.3Suche in Google Scholar

Mintz, J. (2018). Global Implications of U.S. tax reform. Ifo Schnelldienst, Munich.Suche in Google Scholar

Moody’s Publishes Analysis of New US Tax Law on Multinational Corporations. (2018). Moody’s, Available at: <https://www.moodys.com/research/Moodys publishes analysis of new US tax law on multinational--PR_383083> (Accessed 25 February 2022).Suche in Google Scholar

Pizzola, B., Carroll, R., and Mackie, J. (2018). Analyzing the revenue effects for businesses and key industries under the tax cuts and jobs act. Ernst & Young LLP, London.Suche in Google Scholar

Polezharova, L.V. (2017). An alternative approach in the methodology of TNC taxation: the need and possibilities. Econ. Tax. Law 5: 134–141.Suche in Google Scholar

Ponomareva, K.A. (2017). The problems of harmonization of corporate taxation in the European union and the Eurasian economic union. Cour. Kutafin Moscow State Law Univer. 8: 195–201.Suche in Google Scholar

Raita, G. (2020). Accounting mechanisms used in preventing and combating tax evasion. Ann. Uni. Apul. 1: 103–110.Suche in Google Scholar

Rosenbloom, D. (2000). The David R. Tillinghast. lecture international tax arbitrage and the “international tax system”. Int. Tax Law Rev. 53: 137–166.Suche in Google Scholar

Shapoval, R.V., Demenko, O.I., and Solntseva, K.V. (2017). The experience of the European Union in the field of administrative and legal support for asset-grabbing prevention. J. Adv. Res. Law Econ. 8: 994–1008.Suche in Google Scholar

Sizova, A.O. (2019). Modern methods of combating tax evasion in a globalizing world economy. Skiff 5–2: 345–350.Suche in Google Scholar

Published Online: 2023-03-29

© 2023 Walter de Gruyter GmbH, Berlin/Boston

Heruntergeladen am 26.9.2025 von https://www.degruyterbrill.com/document/doi/10.1515/rle-2022-0077/html
Button zum nach oben scrollen