¿Qué tipo de impuesto a las empresas en Europa?

La Comisión Europea está considerando un modelo común de impuestos a las empresas para la Unión Europea que no puede funcionar. En lugar de eso, debería de considerar una alternativa más simple y más viable que ya existe.

Actualmente, los ingresos de las empresas están sujetos a regímenes fiscales nacionales, basados en una contabilidad separada del ingreso percibido en cada país, que varían mucho. Las transacciones transfronterizas dentro de una misma empresa se contabilizan de acuerdo con los precios de mercado de operaciones similares - el llamado " principio de la libre competencia" (PLC).

El sistema es complejo y caro de administrar y puede dar como resultado una doble tributación porque los miembros normalmente no permiten la cancelación plena de las pérdidas y las obligaciones fiscales contraídas en el extranjero. También se presta a la evasión fiscal dadas las diferentes definiciones del ingreso empresarial en los Estados miembros y las amplias oportunidades de engaño que ofrece el PLC (ya que los precios de referencia del mercado a menudo no existen), para no mencionar las transferencias de las ganancias a jurisdicciones de baja fiscalidad.

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