, Volume 11, Issue 1, pp 12–15 | Cite as

Harmonization of company taxation systems

  • Heinrich Hölzler
Articles EC


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 other possible approaches.


Member State Classical System Corporate Level Double Taxation Company Taxation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© HWWA and Springer-Verlag 1976

Authors and Affiliations

  • Heinrich Hölzler
    • 1
  1. 1.Berlin

Personalised recommendations