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.


Multinational Enterprise Double Taxation Company Taxation Formula Apportionment Merger Directive 
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© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Carsten Wendt

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