company taxation

This is where our communication devoted to company taxation comes in.

Unfair competition in the area of company taxation must be eliminated.

The remaining issue for the Swiss is company taxation.

The same can be said for company taxation.

An important goal must be to harmonise company taxation.

In the field of company taxation, we need to agree on definitions and bases for calculating tax.

The amendments, however, do not challenge the liberal idea of reducing company taxation and flexibility in the labour market.

All this hoo-ha about company taxation is simply an argument among the ignorant and innumerate.

Mr President, I am pleased to contribute to this debate on company taxation.

Thank you for the question, in response to which I can state that the Commission has absolutely no plans to harmonise direct company taxation.

These traverse borders just as company taxation does.

The Commission will probably be producing its analytical study of company taxation in the internal market and a related policy of communication next month.

However, we can endorse common minimum levels, inter alia with regard to company taxation and capital gains tax.

By the stealth of this proposal, it is clear that Brussels aspires to replace the nation state as the deciding authority on company taxation.

It explores the implications for both life and general insurers, and invites wider debate about the future of life company taxation.

Rates of company taxation may be high, but what is also significant is the proportion of profit that is non-taxable.

If we are not prepared to consider uniform company taxation within the EU, how are we going to solve negative location competition?

The union could also bring in majority voting on certain aspects of indirect and company taxation but only after a unanimous vote and a five-year transition period.

I believe that in the case of company taxation we are still a long way from achieving what the Monti Package was at one point attempting to do.

What is needed here is improved cooperation on tax-related matters, a new approach to harmonizing company taxation, and the harmonization of tax on capital income.

Areas of research covered by the Institute include public finance and spending, pensions and saving, company taxation, consumer behaviour and poverty and inequality.

There is no objective standard for taxation, and it is therefore not possible to accuse those states that apply low company taxation levels of fiscal dumping.

Moreover, the draft supports the introduction of a common tax base for company taxation, which will clarify matters both for taxpayers and for the Member States.

My honourable friend Mr Gallagher from Ireland made a fine contribution this afternoon, amply illustrating the problems of company taxation.

However, I wonder how people think such coordination can be achieved if the current power of veto is preserved, and the same applies to indirect and company taxation.