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Author Pîrvu, Daniela, 1976-

Title Corporate income tax harmonization in the European Union / by Daniela Pîrvu
Published Houndmills, Basingstoke ; New York, NY : Palgrave Macmillan, 2012
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Description 1 online resource (xi, 238 pages) : illustrations
Series Palgrave Macmillan studies in banking and financial institutions
Palgrave Macmillan studies in banking and financial institutions.
Contents Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion
List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination within the European Union -- Coordination systems of the corporate income tax within the European Union -- Effects of the corporate income tax harmonization / Coodination withing the European Union -- The impact assessment of the common consolidated corporate tax base -- Supporters and opponents of the corporate tax income coordination within the European Union -- Endnotes -- References -- Appendixes -- Index
Summary The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Corporations -- Taxation -- European Union countries.
Form Electronic book
Author Palgrave Connect (Online service)
ISBN 1137000910 (electronic bk.)
1283587920
9781137000910 (electronic bk.)
9781283587921