Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-10-26-Speech-3-224-000"
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"en.20111026.16.3-224-000"2
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As tax competition in the EU has become a deadlock for Member States’ room of manoeuvre in public sector policies, the average corporate tax rate has decreased from 44% in 1980 to 23.2% in 2010. Where permanent establishments are concerned, the Member States need to establish legal instruments in order to protect the national tax revenue and to avoid under-taxation or non-taxation. We absolutely must take measures to counter the competition for low corporate tax rates (tax shopping) by applying a 25% minimum tax rate in the inbound state where taxation of outbound capital flows is not permitted."@en1
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