i would like to thank the commissioner for his reply
i understand perfectly what he says about the difference between tax rates and tax bases but one of the issues for companies particularly for foreign direct investment coming into europe is the ability for those companies to know in advance with certainty the tax implications of a transaction
if part of that calculation is sales by destination that cannot be determined beforehand so there is real uncertainty for those companies
i think that acts as a disincentive for foreign direct investment
i have many other questions but i know we are tight on time so if the commissioner could answer that one i would be happy
