Chapter IX.pptVIP免费

ChapterIXTaxSystemIntheEuropeanUnionTaxpolicyintheEuropeanUnion(EU)consistsoftwocomponents:directtaxation,whichremainsthesoleresponsibilityofMemberStates,andindirecttaxation,whichaffectsfreemovementofgoodsandthefreedomtoprovideservices.Withregardtodirecttaxation,MemberStateshavetakenmeasurestopreventtaxavoidanceanddoubletaxation.TaxpolicyensuresthatcompetitionbetweenMemberStatesontheinternalmarketisnotdistortedbydifferencesinindirecttaxationratesandsystems.MeasureshavealsobeenadoptedtopreventtheadverseeffectsoftaxcompetitionifcompaniestransfermoneybetweenEuropeanUnionMemberStates.1Directtaxation•1.1Overview•1.1.1Background•UnderCommunitylawMemberStatesarelargelyfreetodesigntheirdirecttaxsystemssoastomeettheirdomesticpolicyobjectivesandrequirements.However,nationaltaxrulesdesignedsolelyorprimarilywiththedomesticsituationinmindmaygiverisetoincoherenttaxtreatmentwhenappliedinacross-bordercontext.Anindividualorcorporatetaxpayerinacross-bordersituationmaysufferdiscriminationordoubletaxationormayfaceadditionalcoststhroughhavingtocomplywithseveraldifferentrules.Themainobjectivesofacoherentandco-ordinatedtaxapproachareto:Eliminatediscriminationanddoubletaxation,Preventunintendednon-taxationandevasion,andReducethecompliancecostsassociatedwithbeingsubjecttomorethanonetaxsystem.1.1.2AimsThepurposeofthisCommissioninitiativeistopromotesolutionstothecommonproblemsposedbytheinteractionofmultipletaxsystemsinthecontextoftheInternalMarket.1.1.3Co-ordinationandharmonizationofthecorporatetaxbaseThisinitiativefortheco-ordinationoffiscalsystemscomplementstheCommission'songoinglegislativeinitiativesinthedirecttaxarea.TheCommissionbelievesthattheonlysystematicmeansofaddressingtheunderlyingtaxobstacleswhichexistforcompaniesoperatinginmorethanoneMemberStateistoallowmultinationalgroupstobetaxedforalloftheiractivitiesintheEUonacommonconsolidatedcorporatetaxbase.1.1.4Possibleareasforco-operationbetweenmemberstatesInconjunctionwiththisCommunication,theCommissionhaspublishedtwocommuni...