Time for a Rethink?

Research Seminars

Removal of Taxation-Based Obstacles and Distortions to Cross-Border Investment in the European Single Market

For years, the taxation of large multinational corporations has been the focus of political attention and a critical public. How – if at all – can it be ensured that large, multinational companies pay their fair share of the taxes needed to finance public spending? While that ambition is fully legitimate, a point in time may have been reached where a rebalancing of business tax policy, especially in the European Union, would be welcome. After the fight against international tax avoidance has been the dominant mantra in EU tax legislation for years, the question is justified whether more must be done in order to ensure that the European Single Market remains an attractive location for international businesses. In his presentation, Jost Heckemeyer analyses the most important developments in European law and case law over the past 30 years. On this basis, recommendations are given for a balanced European tax policy that combats obstacles to cross-border investments in the Single Market in the short and long term, both on the fundamental and on the procedural/administrative level.


ZEW – Leibniz-Zentrum für Europäische Wirtschaftsforschung



Institute address

ZEW – Leibniz-Zentrum für Europäische Wirtschaftsforschung


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L 7, 1, 68161 Mannheim
  • Room Europa