Abstract
As we moved through the 1992 calendar year towards the much-heralded ‘1992’ it became apparent to us that, the dedicated specialists apart, a majority of corporate tax practitioners at all levels in the UK had not given too much thought to the impact of the European Commission (‘EC’) instruments (e.g. directives) that have a bearing on their work. There had been some specialist articles in the professional press, but we thought that the uninformed majority would welcome a book that put the directives into context and explained some of the fundamental concepts.
Copyright information
© 1993 Ernst & Young
About this chapter
Cite this chapter
Jeffcote, B. (1993). Introduction. In: The Developing EUROPEAN CORPORATE TAX System. Finance and Capital Markets Series. Palgrave, London. https://doi.org/10.1007/978-1-349-13242-3_1
Download citation
DOI: https://doi.org/10.1007/978-1-349-13242-3_1
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-59591-6
Online ISBN: 978-1-349-13242-3
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)