Corporate Income Tax Harmonization in the European Union

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Springer, Aug 13, 2012 - Business & Economics - 238 pages
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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 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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Contents

in the
List of Figures
The Evolution ofTax Harmonization inthe European
Factsand Statistics
Coordination Systems of Corporate Income Taxin
Common Consolidated
Effects
Impact Assessment of the Common Consolidated
Supporters and Opponents ofCorporate Income Tax Coordination in the European Union
Conclusions
Appendices
Notes
References
Index
Copyright

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About the author (2012)

DANIELA PIRVU Lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economic Studies. Her publications include four books and numerous professional papers. Pirvu's research is both theoretical and empirical in scope, much of it focussing on fiscal issues.