Local view for "http://purl.org/linkedpolitics/eu/plenary/2012-04-19-Speech-4-332-812"
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"en.20120419.15.4-332-812"2
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Introducing a common corporate tax base, on the basis of a fixed formula that takes account of turnover, labour and assets, is a step towards streamlined bureaucracy for businesses that operate across borders. Such enterprises are increasingly widespread and harmonising the tax system, at least in terms of the tax base, is indicative of a desire to move towards a tax system that is as clear as possible for operators in the sector. Furthermore, this report provides that each Member State may continue to apply its own tax rate to the share of the tax base assigned to it: the calculation and apportionment of the tax base is what we are trying to harmonise. This will ensure that the individual Member States can continue to retain autonomy over their tax systems."@en1
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