Corporate Tax Harmonisation In Europe

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Corporate Income Tax Harmonization in the European Union
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Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient t
Corporate Tax Harmonisation in Europe
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This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriche
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This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance
Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis
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Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and conclud