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Corporate tax harmonization in Europe: A guide to the debate.

Abstract:

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 own national corporate income taxes, with only limited co-ordination between them. However, the increasing integration of economic activity is placing greater pressures on these corporate income taxes, as the companies whose profits are being taxed operate increasingly across national borders, both within Europe and beyond. Tax di...

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Publisher copy:
10.1920/re.ifs.2000.0063

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Publication date:
2000-01-01
DOI:
URN:
uuid:08e7d21c-c515-452b-94f1-faefda71370f
Local pid:
oai:economics.ouls.ox.ac.uk:14576
Language:
English

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