72pt – Last line reads:
pressure. As Community law currently
60pt – Last line reads:
funds should be equitably raised and how
48pt – Last line reads:
cross-border establishment, activity and investment by
36pt – Last line reads:
apply to all corporate taxpayers and/or Member States and cause
24pt – Last line reads:
In some cases it may be sufficient for Member States unilaterally to implement commonly agreed solutions, e.g.
18pt – Last line reads:
not desirable in tax policy terms. This runs counter to the interests of the Internal Market and undermines the competitiveness of Member State
12pt – Last line reads:
and double taxation and reducing compliance costs. Tax systems will thereby contribute better to the success of the Internal Market and help enhance the competitiveness of EU business at the global level in line with
9pt – Last (and final) line reads:
the profits earned by a controlled foreign subsidiary may be attributed to its domestic parent company and taxed in the hands of the latter in the same way as its own profits.