Tax residence and the mobility of companies in the European Union: the desirable harmonization of the tax connecting factors

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Title: Tax residence and the mobility of companies in the European Union: the desirable harmonization of the tax connecting factors
Authors: Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Harmonization | Fiscal residence | Mobility | Companies | European Union
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2012
Publisher: Kluwer Law International
Citation: Intertax. 2012, 40(11): 606-615
Abstract: This article emphasizes the problems caused by the lack of harmonization of the connecting factors in order to determine the fiscal residence of companies. In practice, the current discussion on application of the freedom of establishment for companies has focused on the transfer of their seat within the EU. But no unifying or harmonizing measures has yet been adopted at the European level. This absence of regulation enables EU Member States to establish their own criteria, which obviously may vary depending on each national legal system. In our view, notwithstanding the existing case law, the intervention of the European legislator is required in order to solve either the tax evasion, or the international double taxation that could arise from a corporate mobility situation. Undoubtedly, tax harmonization of the connecting factors would improve the economic integration in the EU, without significant interference in the fiscal sovereignty of the Member States.
URI: http://hdl.handle.net/10045/34969
ISSN: 0165-2826 | 1875-8347 (Online)
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 2012 Kluwer Law International
Peer Review: si
Publisher version: http://www.kluwerlawonline.com/toc.php?area=Journals&mode=bypub&level=4&values=Journals~~Intertax
Appears in Collections:INV - DFT - Artículos de Revistas

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