| Popis: |
RESUMEN. En este artículo se resumen las diferencias sobre el impuesto de sociedades (IS) en la Unión Europea (UE) y se analizan sus consecuencias para el mercado interior y la localización empresarial. Asimismo se destaca la disparidad de los regímenes común y foral vasco del IS en España aproximándose un diferencial de tipos fiscales efectivos. Finalmente, tras apuntar las recientes transformaciones de la UE que afectan especialmente a la actividad empresarial, se reflexiona sobre la conveniencia y la plausibilidad de introducir determinadas iniciativas comunitarias en curso sobre coordinación y/o armonización del IS, preguntándonos por su incidencia en España si se llevan a cabo. ABSTRACT. In this paper, current diversity of corporate income taxation (CIT) across the European Union (EU) is summarized and the incidence of this disparity on the internal market and company location is analysed. In the same way, as far as this taxation is concerned in Spain, differences between Spanish general system and Basque special system are remarked and differentials in effective fiscal rates are approached. Then, we point out the more important economic and political changes that have been affecting to pan-European business since the beginning of the nineties and think through the recent proposals to coordinate and/or harmonize CIT, which have been made in view of such a changing EU. We finish speculating about the future of the Spanish disparity in this field |
