Harmonization of company taxation systems

Heinrich Hölzler

Intereconomics – Review of European Economic Policy (1966 - 1988), 1976, vol. 11, issue 1, 12-15

Abstract: The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with other possible approaches.

Keywords: EC (search for similar items in EconPapers)
Date: 1976
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:inteco:139321

DOI: 10.1007/BF02929350

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