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Common Consolidated Tax Base System: Difficulties in Determining a Distribution Formula for the Common Consolidated Tax Base

Daniela Pîrvu and Tiberiu Avramescu ()
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Daniela Pîrvu: University of Piteşti, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 4, 141-148

Abstract: Recent trends towards a common European tax policy for the general corporate taxation aim at preventing the negative effects of tax competition, especially those of the national tax base “migration”, by moving corporate main offices in countries with more advantageous systems of taxation. The idea of harmonising corporate taxation constitutes one of the most important debate topics on the agenda of the European Commission for the moment, and also within specialists’ theoretical approaches. The vast range of such approaches is particularly relevant for the complexity of the problems that hindering the formula, even if it is only at a theoretical level separated from the policy feasibility issues, and from widely shared solutions.

Keywords: tax harmonization; consolidated tax base; distribution formula (search for similar items in EconPapers)
Date: 2009
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Handle: RePEc:pet:annals:v:9:i:4:y:2009:p:141-148