Corporate Income Tax Harmonization in the European Union

by Daniela Pîrvu

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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Year of publication:	2012
Authors:	Pîrvu, Daniela
Publisher:	London : Palgrave Macmillan
Subject:	EU-Staaten \| EU countries \| Körperschaftsteuer \| Corporate income tax \| Steuerharmonisierung \| Tax harmonization \| EU-Steuerrecht \| EU tax law

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Extent:	Online-Ressource (XI, 238 p, online resource)
Series:	Palgrave Macmillan Studies in Banking and Financial Institutions SpringerLink / Bücher Springer ebook collection / Palgrave Economics and Finance Collection 2000 - 2013
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-1-137-00091-0 ; 978-1-349-43347-6
Other identifiers:	10.1057/9781137000910 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012106299