Environmental problems are encountered today all over the world, but they raise by their causes and nature two clearly distinguishable sets of problems in the economies of developing and developed countries. While those facing the industrialized nations result in the main from the industrial...

The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with...