European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In...

The diversity of national banking systems in the European banking system and the absence of consolidated supervision creates the premises for a series of interrogations whose essence is the same: Is it possible to discuss about a Pan European Banking System? The starting point in answering this...