Member States generally hold the competence to design their own business tax systems and to decide whom and what to tax, when to tax, at what rate and how.
However, there are specific instances in which Member States have legislated on common rules at EU level, by way of EU Directives on direct taxation matters. These instances relate to cross-border situations to ensure the prevention of double taxation, tax avoidance, and to promote administrative cooperation.
Visit the links below for information on specific areas of business taxation in the EU.
