P/E/446. Differences in tax systems between EU members: reform proposals
(2006, 4500 words)
The paper examines the issues of Corporate Tax (CT) harmonization within the EU discussing the differences existing in CT systems of EU member states, the variation within their corporate tax rates and CT computation systems, etc. Disadvantages of different CT systems are outlined; their reform proposals on their reform are reviewed describing the Common Consolidated Tax Base, the Code of Conduct, etc.
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