The EU coordination of corporate taxes is faced now with policies based on the OECD Beps project which might crystallize in binding legislation either at EU or national level. The article describes this process by relying on a few preliminary concepts, such as tax competition, tax convergence and enhanced cooperation.

Harmonization and coordination of corporate taxes in the European union

GARBARINO, CARLO
2016

Abstract

The EU coordination of corporate taxes is faced now with policies based on the OECD Beps project which might crystallize in binding legislation either at EU or national level. The article describes this process by relying on a few preliminary concepts, such as tax competition, tax convergence and enhanced cooperation.
2016
Garbarino, Carlo
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11565/3993506
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