An invitation to Europe
Article Abstract:
The member states of the European Union (EU) offer a broad range of tax incentives for companies that make capital investments. The scope of these tax incentives, however, varies depending on the investment project involved and the country where it is to be located. Moreover, to qualify for such tax incentives, companies have to meet certain required rates of return before tax which, in turn, may vary significantly from country to country. Companies planning projects in an EU member state should therefore familiarize themselves with the nature of the incentives given by specific countries, as this would enable such companies to better assess the relative attractiveness of an incentives package. In addition to standard tax incentives in plant and machinery, industrial buildings and commercial buildings, EU states also provide special incentives and grants for locating in depressed areas.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1996
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European court levels tax playing field
Article Abstract:
The European Court of Justice has ruled again discriminatory tax regimes in the European Union's member states. The court made its decision in the Bosal Holding BV case.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Accountant MP warns on European tax danger
Article Abstract:
The introduction of a new European Union constitution could increase taxes.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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