The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics

Daniela Pîrvu
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Daniela Pîrvu: University of Pitesti

Chapter 3 in Corporate Income Tax Harmonization in the European Union, 2012, pp 63-83 from Palgrave Macmillan

Abstract: Abstract The need for coordination of corporate income taxes within the European Union (EU) must be demonstrated by facts and statistics. The absence of common corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corporate groups transfer the tax base from one country to another reduce tax receipts, public authorities act so as to avoid tax revenue losses by investigating financial and commercial intra-group operations.

Keywords: European Union; Foreign Direct Investment; Transfer Price; Corporate Group; Control Transaction (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00091-0_4

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DOI: 10.1057/9781137000910_4

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