The corporation is the most significant organizational form for companies operating across borders. Within the European internal market alone, corporations face numerous tax barriers. A harmonization of corporate taxation is overdue and is currently being controversially discussed within the EU. Carsten Sauerland categorizes and specifies alternative models for the taxation of European corporations, taking into account neutrality and efficiency considerations. It becomes clear that for practical implementation, particularly administrative, fiscal, and EU legal considerations play a crucial role. The author concludes that tax barriers in the internal market can be overcome both through Separate Entity Accounting and Formula Apportionment. However, a sharp tax boundary must be drawn between EU member states and third countries.