The percentage of the tax revenue that came from corporations in the Members States has ranged between 6 and 8.4 per cent from 1995-2012. 93.5 per cent of the tax revenue was collected from other sources than corporations. The Commission states that corporate taxation is an important source of revenue for every Member State and that on average 6.5 per cent of the Member States tax revenue came from corporate taxes in 2012 – i.e. As the title implies, the Commission addresses some of the challenges in the international framework for corporate taxation. The basis for the discussion is the Commission’s release from Jtitled “ A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action”. The aim of this blog contribution is to address the need to discuss whether or not corporate taxation is an evolutionary dead-end or a highly complex creature (mutation) with a superior advantage prior to changing the current international framework for corporate taxation as addressed by the OECD in the ambitious BEPS project and by the European Commission (“Commission”). Written by Associate Professor, PhD, Michael Tell, Department of Law, Copenhagen Business School and Technical Advisor, CORIT Advisory.ĭarwin’s theory of evolution states that complex creatures evolve from more simplistic ancestors, while natural selection ensures that only the fittest survive and the others become evolutionary “dead-ends”.
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