Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the...

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax...

The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. In this...

For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations representing the interests of European...

List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination...