Corporate Income Tax Harmonization in the European Union

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Palgrave Macmillan, Aug 13, 2012 - Business & Economics - 238 pages
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

Introduction
1
1 The Tax Harmonization in the European Union
8
2 The Evolution of Tax Harmonization in the European Union
25
Facts and Statistics
63
4 Objectives of Corporate Income Tax Coordination in the European Union
84
5 Coordination Systems of Corporate Income Tax in the European Union
94
6 Effects of Corporate Income Tax HarmonizationCoordination in the European Union
138
7 Impact Assessment of the Common Consolidated Corporate Tax Base
150
8 Supporters and Opponents of Corporate Income Tax Coordination in the European Union
165
Conclusions
185
Appendices
193
Notes
222
References
227
Index
235
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About the author (2012)

DANIELA PIRVU is a lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economics Studies. Daniela Pirvu's 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.