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Corporation Tax In The Melting Pot

Philip Martin Dorsey & Whitney describes the direct tax system the Accession States are joining
The ten accession states join a European Union where the fundamental elements of domestic corporation tax systems and indeed their very existence as independent regimes face their greatest challenge. And indeed the new states may themselves accelerate that process.
Tax and the Single Market
Every country which joins the European Community signs up to the Treaty that established that Community. This Treaty guarantees certain freedoms including the free movement of goods services payments capital labour and citizens. One aspect of these is the freedom to establish a business enterprise in the form of choice (branch...

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