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

Michael Devereux

International Tax and Public Finance, 2004, vol. 11, issue 1, 89 pages

Abstract: 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. Copyright Kluwer Academic Publishers 2004

Keywords: corporation tax; tax co-ordination; European Union (search for similar items in EconPapers)
Date: 2004
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DOI: 10.1023/B:ITAX.0000004779.82823.f0

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