The paper investigates the likely future development of corporate taxation in the EU by considering both market evolution and institutional arrangements. It briefly reviews the present systems of company taxation and how they affect the location of capital and profits, and the integration process in the UE internal market. It will then examine the possible evolution of corporate taxation by taking into account market forces and the reaction of single countries, as well as the Commission’s proposals and the impact of the increasing activity of the European Court of Justice (ECJ) in the field.

Corporate taxation at the crossroads between tax competition and tax coordination in the EU

GIANNINI, SILVIA
2008

Abstract

The paper investigates the likely future development of corporate taxation in the EU by considering both market evolution and institutional arrangements. It briefly reviews the present systems of company taxation and how they affect the location of capital and profits, and the integration process in the UE internal market. It will then examine the possible evolution of corporate taxation by taking into account market forces and the reaction of single countries, as well as the Commission’s proposals and the impact of the increasing activity of the European Court of Justice (ECJ) in the field.
2008
Competitividade e Concorrência Fiscal
155
181
S. Giannini
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/68699
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