Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform
Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable econo
