Corporate Income Tax Harmonization in the European Union

1. Introduction
Daniela Pîrvu

2. The Tax Harmonization in the European Union
Daniela Pîrvu

3. The Evolution of Tax Harmonization in the European Union
Daniela Pîrvu

4. The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics
Daniela Pîrvu

5. Objectives of Corporate Income Tax Coordination in the European Union
Daniela Pîrvu

6. Coordination Systems of Corporate Income Tax in the European Union
Daniela Pîrvu

7. Effects of Corporate Income Tax Harmonization/Coordination in the European Union
Daniela Pîrvu

8. Impact Assessment of the Common Consolidated Corporate Tax Base
Daniela Pîrvu

9. Supporters and Opponents of Corporate Income Tax Coordination in the European Union
Daniela Pîrvu

10. Conclusions
Daniela Pîrvu

Nyckelord: Business and Management, Business Finance, Accounting/Auditing, Financial Accounting, Finance, general, Corporate Finance, Economic Theory/Quantitative Economics/Mathematical Methods