Legal Regulation of Taxation of Transnational Corporations in the European Union-Reference-Cited by-同舟云学术

Legal Regulation of Taxation of Transnational Corporations in the European Union

Published:2023-03-29 Issue:2 Volume:19 Page:233-244
ISSN:1555-5879
Container-title:Review of Law & Economics
language:en
Short-container-title:

Author:

Smyrnova Kseniia¹,Mykievych Mykhailo²,Fedorova Alla¹,Bratsuk Ivan²,Makarukha Zoryana³

Affiliation:

1. Department of Comparative and European Law , Taras Shevchenko National University of Kyiv , 01033, 60 Volodymyrska Str. , Kyiv , Ukraine

2. Department of European Law , Ivan Franko National University of Lviv , 79000, 1 Universitetskaya Str. , Lviv , Ukraine

3. Government Office for Coordination on European and Euro-Atlantic Integration , Secretariat of the Cabinet of Ministers of Ukraine , 01008, 12/2 Hrushevsky Str. , Kyiv , Ukraine

Abstract

Abstract The purpose of this study is to identify the principles of taxation of transnational corporations in the European Union (EU), as well as the effectiveness of legal norms in this area based on the analysis of Ukrainian and world studies. The leading approach to the study of this problem is the method of review and critical analysis of the scientific literature on the subject of the study, as well as methods of logical deduction, scientific abstractions and a systematic approach that allows a comprehensive examination of the differences in the taxation procedures of transnational corporations in the EU Member States. The study presents topical issues of tax harmonisation in the field of taxation of transnational corporations in the European Union. The paper notes that the priorities of the EU Member States are aimed to a greater extent at combating the erosion of the tax base and tax evasion by transnational corporations than at eliminating tax obstacles in the internal market.

Publisher

Walter de Gruyter GmbH

Subject

Law,General Economics, Econometrics and Finance

Link

https://www.degruyter.com/document/doi/10.1515/rle-2022-0077/pdf

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