Objectives of Corporate Income Tax Coordination in the European Union

Daniela Pîrvu
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Daniela Pîrvu: University of Pitesti

Chapter 4 in Corporate Income Tax Harmonization in the European Union, 2012, pp 84-93 from Palgrave Macmillan

Abstract: Abstract Corporate income tax coordination is a necessary step to achieve the objectives stipulated in the European Union (EU) Treaty. The specific objectives of corporate income tax coordination were defined by the European Commission’s strategy documents and were based on studies, research and analysis. This chapter presents the specific objectives of corporate income tax coordination in the EU. It also argues for the idea that corporate income tax coordination can contribute to creating a level playing field for all Single Market participants, to limit and prevent non-taxation and abuse, and to avoid harmful tax competition.

Keywords: European Union; Foreign Direct Investment; Transfer Price; European Union Member State; Corporate Group (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00091-0_5

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DOI: 10.1057/9781137000910_5

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