The corporation activity represents a factor of major interest for the economies of all the States due to the economic and social effects that it generates. The conditions of tax nature have an influence on corporations’ investment localization decisions and capital flows so that the policy of...

Given the prolonged economic crisis felt by entire business world, companies have turned to knowledge, processing and analyzing information as powerful tools of top management. IT market has provided business intelligence software, useful for companies in their effort to obtain current situation...

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...