The paper presents and discusses the theory and evidence on corporate tax comeptition and critically evaluates the policies undertaken in the EU and OECD to face the incresing integration of capital markets. It concludes in favour of a minimum degree of tax rate coordination, in addition to tax base harmonisation.
V. Ceriani, S. Giannini (2005). Recent trends in the taxation of transnational business profits and tax co-ordination proposals in the EU.
Recent trends in the taxation of transnational business profits and tax co-ordination proposals in the EU
GIANNINI, SILVIA
2005
Abstract
The paper presents and discusses the theory and evidence on corporate tax comeptition and critically evaluates the policies undertaken in the EU and OECD to face the incresing integration of capital markets. It concludes in favour of a minimum degree of tax rate coordination, in addition to tax base harmonisation.File in questo prodotto:
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