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Tax Distortions: One Financial Asset

In: Taxes and Exchange Rates in the EU

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  • John Lorié

Abstract

In the introductory chapter, I already signalled that there are significant tax differences between countries of the EU. The ‘Ruding Report’ mentions in this respect what it calls basic differences of company tax systems.1 These differences relate to the scope of application of company tax, nominal company rates and differences in the company tax base or taxable income whereon the nominal rates are applied. In addition, the tax treatment of cross-border income flows between firms and investors is not the same in the various countries of the EU. This regards the divergent treatment of all cross-border income flows: dividend, interest and royalties. The reason is that withholding taxes differ in various countries and the extent and method of relief for double taxation for the investor (or firm) in residence countries are different as well.

Suggested Citation

  • John Lorié, 2006. "Tax Distortions: One Financial Asset," Palgrave Macmillan Books, in: Taxes and Exchange Rates in the EU, chapter 4, pages 119-178, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62570-9_4
    DOI: 10.1057/9780230625709_4
    as

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