Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي:	Devereux, M
التنسيق:	Journal article
منشور في:	2004

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