EU Freedoms, Non-EU Countries and Company Taxation

ISBN: 9789041140418 出版年：2012 页码：938 Smit, Dani??l Kluwer Law International

In todayè?—s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, è?–economic opennessè?— is key nowadays.