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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Devereux, M
Fformat: Journal article
Cyhoeddwyd: 2004