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欧共体的现行公司税制 在过去六年中,公司税收领域中的发展相当可观。不仅降低了税率,公司税制也改变了。有些欧共体成员国采用了传统制式,其它如法国则发展到完全抵免税收。这样,德国、法国、意大利和英国在股息的经济双重征税方面,主要通过抵免税收的股息所得税来坚持它们的减免优惠体制。德国将其公司税的分得利润从50%削减到30%,并为此税提供信贷。上述其他成员国也差不多以或多或少的完全优惠给予税收抵免,如法国（331/3%比率）、意大利（36%ILOR,16.2%的市政税,仅到75%的程度是可扣除的）。英国的抵免税制有些特别,因为“高级公司税”以每次分配额来决定征税并为同等数量抵免税收;这与所得税（自1994年税收年起）的“较低”比率是完全相同的。这样此税制将给予33%的公司大约50%的减免优惠。
The current corporate tax system in the EC has seen considerable growth in corporate taxation over the past six years. Not only has the tax rate been lowered, but the corporate tax system has also changed. Some EC member states adopted the traditional formula, while others, like France, went completely tax-deductible. In this way, Germany, France, Italy and the United Kingdom, in the case of double taxation on dividends, stick to their tax concessions mainly through the tax credit of dividend income tax. Germany cut its share of corporate tax profits from 50% to 30% and provided credit for the tax. The above other member states also give tax credits almost entirely with more or less favorable offers such as France (331/3%), Italy (36% ILOR, 16.2% municipal tax, only 75% deductible of). The British tax credit system is somewhat special because the “advanced corporate tax” determines the tax on a per-allocation basis and credits the tax for the same amount; this “lower” ratio to the income tax (since the tax year 1994) is complete identical. In this way, the tax system will give about 50% relief to 33% of the companies.