Code of Coordination for Corporate Taxation

Albert Horst ()
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Albert Horst: CPB Netherlands Bureau for Economic Policy Analysis

Chapter 15 in Subsidiarity and Economic Reform in Europe, 2008, pp 259-272 from Springer

Abstract: Abstract Should EU-Member States give up their right to design their corporate income tax? Currently, Member States may freely set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition. This is regulated in the Code of Conduct, which is not a legally binding instrument but does have political force. By adopting this Code, the Member States have undertaken to roll back existing tax measures that constitute harmful tax competition and refrain from introducing any such measures in the future.1

Keywords: Foreign Direct Investment; Corporate Taxation; Transfer Price; Formula Apportionment; Subsidiarity Test (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1007/978-3-540-77264-4_15

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