Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
This paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination 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...
| Glavni avtor: | |
|---|---|
| Format: | Journal article |
| Izdano: |
2004
|
| _version_ | 1826285385946234880 |
|---|---|
| author | Devereux, M |
| author_facet | Devereux, M |
| author_sort | Devereux, M |
| collection | OXFORD |
| description | This paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination 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. |
| first_indexed | 2024-03-07T01:28:02Z |
| format | Journal article |
| id | oxford-uuid:92a25030-7b31-44bc-97db-0a62dcd3e37f |
| institution | University of Oxford |
| last_indexed | 2024-03-07T01:28:02Z |
| publishDate | 2004 |
| record_format | dspace |
| spelling | oxford-uuid:92a25030-7b31-44bc-97db-0a62dcd3e37f2022-03-26T23:26:53ZDebating Proposed Reforms of the Taxation of Corporate Income in the European UnionJournal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:92a25030-7b31-44bc-97db-0a62dcd3e37fSaïd Business School - Eureka2004Devereux, MThis paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination 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. |
| spellingShingle | Devereux, M Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title | Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title_full | Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title_fullStr | Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title_full_unstemmed | Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title_short | Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
| title_sort | debating proposed reforms of the taxation of corporate income in the european union |
| work_keys_str_mv | AT devereuxm debatingproposedreformsofthetaxationofcorporateincomeintheeuropeanunion |