Given the current economic developments in UE and in the world, the relevance of the impact of the company tax systems on economic activities, we need then to consider the issue in terms of economic efficiency where company taxation in the Internal Market should: contribute to the international competitiveness of EU businesses in line with the goals of the Lisbon strategy; ensure that tax considerations distort as little as possible economic decisions by operators; avoid unnecessary or unduly high compliance costs and tax obstacles to cross-border economic activity; create the conditions for a level-playing field for all the companies operating in the Internal Market; promote investment; not hinder the possibility of general tax competition while tackling its all harmful or economically undesirable forms.
Given the current economic developments in UE and in the world, the relevance of the impact of the company tax systems on economic activities, we need then to consider the issue in terms of economic efficiency where company taxation in the Internal Market should: contribute to the international competitiveness of EU businesses in line with the goals of the Lisbon strategy; ensure that tax considerations distort as little as possible economic decisions by operators; avoid unnecessary or unduly high compliance costs and tax obstacles to cross-border economic activity; create the conditions for a level-playing field for all the companies operating in the Internal Market; promote investment; not hinder the possibility of general tax competition while tackling its all harmful or economically undesirable forms.