Should the EU aim at coordination, approximation or harmonisation of taxes and, if so, why and how? These questions are controversial and the results achieved in EU work on tax policies must be deemed very modest. This chapter first reviews the political difficulties related to tax policy in the EU context (section 1), and then examines the prevailing situation and recent developments in indirect taxation (section 2) as well as direct taxation (section 3).
KeywordsMember State Capital Mobility Capital Taxation Origin Principle Destination Principle
Unable to display preview. Download preview PDF.