Tax Harmonization In The European Community
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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
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Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new tr
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Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU
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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
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