Corporate income in the EU is currently taxed under widely divergent national rules, based on separate accounting (SA) of income earned in each country. Cross-border intra-company transactions are accounted for according to market prices for similar transactions – the so-called “arm’s-length principle” (ALP).
对公司收入的征税目前欧盟各国都有不同规定。其基础都是将公司在各个国家所得收入进行分别核算(SA)。公司内部的跨国交易根据类似交易的市场价核算—即所谓的“常规交易原则” (ALP)。