Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment

The coexistence of 27 different national tax systems in the European Union brings about significant obstacles to cross border business activity in the European Single Market. The objective of this study is to show the context and developments in European secondary law that have led to the current situation or, at least, have not yet resolved it. In addition, perspectives are shown as to how the described obstacles to cross border investment in the Internal Market can be countered both in the short and long term, both at the fundamental and also at the procedural or administrative level. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies for the Subcommittee on Tax Matters (FISC).