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EC study on SME taxation
 



VVA Europe Ltd is a team focused on EU level public policy and is conducting a study on behalf of the European Commission (DG Enterprise and Industry). The objective of this study is to assess to what extent current fiscal provisions adopted by EU Member States are able to favour or disfavour SMEs in comparison to larger enterprises. In particular, VVA Europe Ltd was asked by the Commission to focus on the impact of corporate income taxation.
 
In order to provide a full picture of the topic and obtain a comprehensive understanding of the current situation in several European Member States, VVA Europe Ltd is conducting a number of discussions with key stakeholders. The Malta Institute of Accountants has been asked to support VVA Europe Ltd by disseminating a survey prepared for European tax advisors and accountants. The objective is to reach out the maximum number of professionals and include their perspective on particular aspects of the national fiscal systems in the study report.
 
 
The online questionnaire will remain open until the 21 July 2013.

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