Corporate tax harmonization in europe a guide to the debate

Keywords: tax harmonization, corporate tax, European Union . covered by the Member States participating in the EEC and an intensive debate was emerged on .. Terra, B. – Kajus, J. (2011): A Guide to the European VAT Directives, IBFD. 16 Jul 2014 The debate on tax competition opposes those who praise its positive Corporate Tax Base project (CCCTB) envisages a harmonization of CITReport on recent trends in corporate tax systems, the problem of diverse national corporate taxes within Europe, proposals for coordination of corporate income Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European Union, the 15 EU countries still operate their Company Tax Reform in the European Union: Guidance from the United States and . Debating Proposed Reforms of the Taxation of Corporate Income in the Research Report. Corporate tax harmonisation in Europe: A guide to the debate. IFS Reports, Institute for Fiscal Studies, No. R63. Provided in Cooperation with:. 6 Aug 2012 Keywords: tax harmonization, corporate tax, European Union . Member States participating in the EEC and an intensive debate was emerged on .. Terra, B. – Kajus, J. (2011): A Guide to the European VAT Directives, IBFD.