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

Daniela Pîrvu and Tiberiu Avramescu ()
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://upet.ro/annals/economics/pdf/2009/20090417.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:4:y:2009:p:141-148

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().