Corporate Income Tax Harmonization in the European Union

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Palgrave Macmillan, Aug 13, 2012 - Business & Economics - 238 pages
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The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the problem of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.

 

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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.