Eu Freedoms, Non-Eu Countries and Company Taxation

In today s 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.