Debating proposed reforms of the taxation of corporate income in the European Union
UNSPECIFIED. (2004) Debating proposed reforms of the taxation of corporate income in the European Union. INTERNATIONAL TAX AND PUBLIC FINANCE, 11 (1). pp. 71-89. ISSN 0927-5940Full text not available from this repository.
This paper reviews the European Commission's latest proposals (European Commission, 2002) for the coordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual basis of the location of taxation, and the relatively novel lack of attention to the integration of corporate and personal taxes.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HC Economic History and Conditions|
|Journal or Publication Title:||INTERNATIONAL TAX AND PUBLIC FINANCE|
|Publisher:||KLUWER ACADEMIC PUBL|
|Number of Pages:||19|
|Page Range:||pp. 71-89|
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