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Corporate Income Tax Harmonization in the European Union

  • Daniela Pîrvu

About this book

Introduction

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.

Keywords

corporate tax European Union (EU) statistics

Authors and affiliations

  • Daniela Pîrvu
    • 1
  1. 1.Faculty of EconomicsUniversity of PitestiRomania

Bibliographic information

Industry Sectors
Finance, Business & Banking