Corporate Income Tax Harmonization in the European Union

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  • Corporate Income Tax Harmonization in the European Union Book Detail

  • Author : D. Pîrvu
  • Release Date : 2012-08-13
  • Publisher : Springer
  • Genre : Business & Economics
  • Pages : 386
  • ISBN 13 : 1137000910
  • File Size : 91,91 MB
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Corporate Income Tax Harmonization in the European Union by D. Pîrvu PDF Summary

Book Description: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

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Taxing Multinationals in Europe

Taxing Multinationals in Europe

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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