The EU accession states tax memo

On 1 May 2004 ten countries joined the European Union. This poses unique opportunities and challenges for business and individuals operating in the enlarged Union. The enlargement of the European Union also implies that the EU acquis on taxation must be applied and enforced in the accession states. This book provides a descriptive overview of the laws and practice governing the taxation of companies and individuals in the ten accession states. It contains selected articles directly addressing the tax aspects of the EU accesssion states. Furthermore, a section on the European Union gives an overvie of the corporate tax and withholding tax rates as well as the VAT rates and tresholds in each country. The information provided is presented in a concise and informative manner, allowing rapid and accurate access. The standard layout enables direct comparisons between the accession states. This book is a must for all those engaged in busines in the enlarged European Union, including expatriates and other individuals with an active interest in this region.