Abstract
The enlargement of the European Union (EU) and the expansion of economic globalization have intensified the debates regarding the imperfections of the Single Market and of the tax competition between member states. In recent years, these debates have resulted in the affirmation of some proposals for the harmonization of national tax systems for companies with cross-border activities.
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© 2012 Daniela Pîrvu
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Pîrvu, D. (2012). Conclusions. In: Corporate Income Tax Harmonization in the European Union. Palgrave Macmillan Studies in Banking and Financial Institutions. Palgrave Macmillan, London. https://doi.org/10.1057/9781137000910_10
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DOI: https://doi.org/10.1057/9781137000910_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-43347-6
Online ISBN: 978-1-137-00091-0
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