Company size matters

Resource Information

The work Company size matters represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Company size matters

Creator

• Mason, R
• Parada, L

Subject

• EU law
• State aid
• corporate income tax
• discrimination
• DST
• foreign company
• fundamental freedoms
• nationality
• single tax principle
• entity classification
• ECJ case law

Language

eng

Summary

Member States increasingly use classifications based on company size in their tax laws. Because bigger companies are more likely to be foreign, this article poses the question whether company-size classifications indirectly discriminate on the basis of nationality in violation of the fundamental freedoms. This article's exploration of size-based classifications reveals important open doctrinal questions about the quantum and evidentiary burden required to show indirect discrimination, and about what role, if any, intent to discriminate plays or ought to play in discrimination cases. The article considers potential justifications for company-size-based classifications, including the justifications of administrability and the goal to tax companies on the basis of ability to pay. Although this article concludes that most company-size classifications can be justified, it argues that these justifications would be difficult to apply to recently enacted taxes on digital-services

Citation source

In: British tax review. - London. - (2019), no. 5 ; p. 610-650

Geographic coverage

• European Union
• Europe

Language note

English