Corporate Income Tax Harmonization in the European Union

Front Cover
Springer, Aug 13, 2012 - Business & Economics - 238 pages
0 Reviews
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.

What people are saying - Write a review

We haven't found any reviews in the usual places.


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

Other editions - View all

Common terms and phrases

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.