European tax survey

This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase when they undertake crossborder activities in the EU. These costs also increase when company activities increase, for example by setting up new subsidiaries in other EU Member States, ceteris paribus. [European Commission staff] *

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Alternative title:	Commission staff working paper
Year of publication:	2004-09-10
Other Persons:	Cattoir, Philippe (contributor) ; Koevoets, Wim (contributor) ; Mors, Matthias (contributor)
Institutions:	Europäische Kommission / Generaldirektion Steuern und Zollunion ; European Commission / Directorate General for Taxation and Customs Union
Subject:	Steuerrecht \| Tax law \| Steuersystem \| Tax system \| 2003 - 2004

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Executive summary
1. Introduction
1.1. Context
1.2. Objectives of the study
1.3. Methodology and limitations of the study
1.3.1. A small sample of companies
1.3.2. Subjective responses
1.3.3. Bias in the selection of companies
1.3.4. Country representation
1.4. Structure of the study
1.4.1. Compliance costs
1.4.2. Tax obstacles
2. Compliance costs
2.1. Introduction
2.2. Absolute total compliance costs and the relative burden
2.3. Regression analysis
2.4. Total compliance costs
2.4.1. Company size
2.4.2. Cross-border effect in compliance costs
2.4.3. Subsidiaries, branches or permanent establishments abroad
2.4.4. Sector differences
2.5. Company taxation compliance costs in the EU
2.6. VAT compliance costs in the EU
2.7. Overview and comparison
2.8. Conclusion
3. Tax obstacles
3.1. Introduction
3.2. Company taxation
3.2.1. Company taxation issues related to domestic income
3.2.2. Company taxation issues related to income obtained in other EU Member States
3.2.3. Opinions on specific issues related to corporate taxation
3.2.4. Transfer Pricing
3.3. VAT
3.3.1. VAT issues related to domestic activities
3.3.2. VAT issues in other EU Member States
3.3.3. VAT issues for firms registered in a Member State where they don't have a permanent establishment
3.3.4. Opinions on the 8th VAT Directive
3.4. Taxation and cross-border activities in the European Union
3.4.1. Launching VAT taxable activities in other Member States
3.4.2. Investing in other Member States
3.4.3. Merging or acquiring another business in the EU
3.4.4. Company structure and taxes
3.5. Conclusion
4. Conclusions
References
Annexes
Annex A - Questionnaire
Annex B u0096 European Business Test Panel
Annex C - Response
Annex D - Weighting
Annex E u0096 Compliance Costs
Annex F u0096 Regression Analysis

Persistent link: https://www.econbiz.de/10009636793