European Tax Harmonization

Joaquim Miranda Sarmento
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Joaquim Miranda Sarmento: Universidade de Lisboa

Chapter 12 in Taxation in Finance and Accounting, 2023, pp 275-301 from Springer

Abstract: Abstract Tax harmonization represents the process of adjusting different tax systems in different jurisdictions (usually different countries) to a common framework. In the context of the European Union, this is particularly relevant, as substantial tax distortions exist regarding economic activity and the four freedoms, namely: free movement of goods; free movement of capital; freedom to establish and provide services; free movement of persons. EU tax harmonization has been carried out at different paces, with indirect taxes (VAT and excise taxes) being almost fully harmonized, however, there is still a substantial lack of harmonization in the case of corporate tax, despite some recent Directives. This chapter discusses EU tax harmonization at both corporate tax and VAT level, and then proceeds to detail two main proposals of the EU Commission: the CCCTB (Common Consolidated Corporate Tax Base) and the FTT (Financial Transaction Tax).

Date: 2023
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DOI: 10.1007/978-3-031-22097-5_12

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