HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE
Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem, as transnational companies are operating more and more across Europe.Debates argue pro and con on this problem, EU, Companies or member countries have different opinions and arguments. The target of this paper is to analyze from a comparative perspective the Romanian and French corporate tax system and to find pro and con arguments for harmonization from the perspective of advantages and disadvantages for countries and companies.
Year of publication: |
2011
|
---|---|
Authors: | STEFAN, Anamari-Beatrice |
Published in: |
Curentul Juridic, The Juridical Current, Le Courant Juridique. - Facultatea de Ştiinţe Economice, Juridice şi Administrative. - Vol. 46.2011, September, p. 107-114
|
Publisher: |
Facultatea de Ştiinţe Economice, Juridice şi Administrative |
Subject: | corporate tax | taxable profit | harmonization | tax system |
Saved in:
freely available
Saved in favorites
Similar items by subject
-
It is the Community's Tax System
D'Ascenzo, Michael, (2017)
-
Administering the Tax System We Have
Hickman, Kristin E., (2016)
-
The Constitutionality of a Mark-to-Market Taxing System
Jensen, Erik M., (2014)
- More ...