Corporate Income Tax Harmonization in the European Union
Book Details
Format
Hardback or Cased Book
ISBN-10
1137000902
ISBN-13
9781137000903
Publisher
Palgrave Macmillan
Imprint
Palgrave Macmillan
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Aug 13th, 2012
Print length
238 Pages
Weight
430 grams
Dimensions
21.90 x 14.30 x 2.00 cms
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Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the problem of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.
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