 Supporters and Opponents of Corporate Income Tax Coordination in the European UnionDaniela Pîrvu
Chapter 8 in Corporate Income Tax Harmonization in the European Union, 2012, pp 165-184 from Palgrave Macmillan Abstract: Abstract Corporate income tax coordination has not only many supporters, but also opponents among experts, politicians and business representatives. Controversies surrounding corporate income tax coordination are generated by uncertainty about its effects. The publication of the proposal for a CCCTB on 16 March 2011 intensified the debate on the need and appropriateness of introducing common rules on taxation in the European Union (EU). It was also an opportunity to clarify the positions of individual member states regarding the trend towards harmonization of corporate income taxes within the EU. The presentation of some reasoned opinions by some member states’ national parliaments on the proposal for a European Council directive on a CCCTB highlights the fears, misunderstandings and hopes of representatives from nine member states. Keywords: European Union; Member State; Transfer Price; National Parliament; European Union Level (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00091-0_9 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Studies in Banking and Financial Institutions from Palgrave Macmillan |
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