The debate over EU corporate income tax harmonization is not new. The European Commission has already launched several initiatives aimed to improve corporate income taxation in Europe. These initiatives are based on the notion that company taxation is an important element for the establishment and the completion of the Internal Market.
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Wendt, C. (2009). Introduction. In: A Common Tax Base for Multinational Enterprises in the European Union. Gabler. https://doi.org/10.1007/978-3-8349-8193-6_1
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DOI: https://doi.org/10.1007/978-3-8349-8193-6_1
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