EU Freedoms, Non-EU Countries and Company Taxation

In todays environment of largely globalizing
national economies, international economic
integration does not stop at the frontiers of
the European Union. Many non-EU-based
enterprises are carrying on business in the
European Union through the operation of
branches or subsidiaries established in EU
Member States, and a large number of EUbased
enterprises maintain a diversified
range of investments outside the Union.
Accordingly, in both inward and outward
investment relationships, economic
openness is key nowadays.