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Tax Planning of Multinational Companies under Standardisation of Tax Systems of the European Union Countries
The European union currently is shifting to the next stage of the integration process through the unification of tax system within all members of the union. Taking into account significant changes to be introduced in the taxation mechanism, which is a key element of trade policy, big multinational companies are aimed at minimisation of its tax obligations under the new circumstances. The main purpose of this work is to analyse the main factors which lead to the shift to the unified tax system as well as to analyse and classify prospective tax planning measures to be implemented by the multinational companies within the new tax system in the EU.