European Union - An EU-Wide Minimum Corporate Tax Rate as an Integral Part of the CC(C)TB: The Analogy of Germany’s Minimum Local Business Taxation
- European Union,Germany
- K. Pagels; P.U. Wittenstein
- European Taxation, 2019 (Volume 59), No 5
- 15 April 2019
Once many possibilities of tax base erosion (for example, transfer pricing) have been abolished, some Member States may try to find new means of establishing an attractive tax environment for multinational companies (e.g. low tax rates). There is, however, currently no plan to harmonize corporate tax rates within the European Union. This article refers to Germany’s local business taxation as an analogy to demonstrate why deliberations on a minimum corporate tax rate should be part of the European Union’s CC(C)TB deliberations.