Corporate income tax harmonization in the European Union /
Pîrvu, Daniela,1976-
Basingstoke : Palgrave Macmillan,
2012.
Includes bibliographical references and index.
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.
Corporations