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.
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Artikel in diesem Heft
- Frontmatter
- Articles
- My Study of Law and Economics. An Educational Journey with Knowledgeable Tour Guides
- Consensus and Ideology in Courts: An Application to the Judicial Committee of the Privy Council
- On the Preservation of Illegal Street Art
- Stricter Community Supervision, More Recidivism? An Ego-Depletion Theory
- Collusive Bidding, Competition Law, and Welfare
- Legal Regulation of Taxation of Transnational Corporations in the European Union
Artikel in diesem Heft
- Frontmatter
- Articles
- My Study of Law and Economics. An Educational Journey with Knowledgeable Tour Guides
- Consensus and Ideology in Courts: An Application to the Judicial Committee of the Privy Council
- On the Preservation of Illegal Street Art
- Stricter Community Supervision, More Recidivism? An Ego-Depletion Theory
- Collusive Bidding, Competition Law, and Welfare
- Legal Regulation of Taxation of Transnational Corporations in the European Union