Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2.6:7.2.6 Tax rate (‘how much tax’)
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2.6
7.2.6 Tax rate (‘how much tax’)
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659455:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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The design of a corporate tax system requires determining the applicable tax rate. Taking into account sovereignty of countries, this seems something each country should determine for itself. However, differences in tax rates can lead to tax competition. To put a floor on excessive tax competition, a minimum rate could be chosen.