Corporate Income Tax Harmonization in the European Union

1. Front Matter

   Pages i-xi

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2. Introduction

   • Daniela Pîrvu

   Pages 1-7

3. The Tax Harmonization in the European Union

   • Daniela Pîrvu

   Pages 8-24

4. The Evolution of Tax Harmonization in the European Union

   • Daniela Pîrvu

   Pages 25-62

5. The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics

   • Daniela Pîrvu

   Pages 63-83

6. Objectives of Corporate Income Tax Coordination in the European Union

   • Daniela Pîrvu

   Pages 84-93

7. Coordination Systems of Corporate Income Tax in the European Union

   • Daniela Pîrvu

   Pages 94-137

8. Effects of Corporate Income Tax Harmonization/Coordination in the European Union

   • Daniela Pîrvu

   Pages 138-149

9. Impact Assessment of the Common Consolidated Corporate Tax Base

   • Daniela Pîrvu

   Pages 150-164

10. Supporters and Opponents of Corporate Income Tax Coordination in the European Union

    • Daniela Pîrvu

    Pages 165-184

11. Conclusions

    • Daniela Pîrvu

    Pages 185-192

12. Back Matter

    Pages 193-238

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Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

• corporate tax
• European Union (EU)
• statistics

• Faculty of Economics, University of Pitesti, Romania

  Daniela Pîrvu

DANIELA PIRVU Lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economic Studies. Her publications include four books and numerous professional papers. Pirvu's research is both theoretical and empirical in scope, much of it focussing on fiscal issues.

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