Corporate Income Tax Harmonization in the European Union

2012. Auflage 2012
ISBN: 978-1-137-00090-3
Verlag: Palgrave MacMillan UK

Buch, Englisch, 238 Seiten, Format (B × H): 143 mm x 223 mm, Gewicht: 430 g

Reihe: Palgrave Macmillan Studies in Banking and Financial Institutions

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

Zielgruppe

Research

Autoren/Hrsg.

Pîrvu, D.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Wirtschaftstheorie, Wirtschaftsphilosophie

Inhaltsverzeichnis

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

Über Autor(innen)

DANIELA PIRVU Lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economic Studies. Her publications include four books and numerous professional papers. Pirvu's research is both theoretical and empirical in scope, much of it focussing on fiscal issues.