Titlebook: Corporate Income Tax Harmonization in the European Union; Daniela Pîrvu Book 2012 Palgrave Macmillan, a division of Macmillan Publishers L

使长胖

Bureaucracy

格言

Sigmoidoscopy

GROSS

figurine

slipped-disk

Leong Hou U,Marc Spaniol,Junying Chen corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corpo

Paradox

JianYu Li,Kun Yue,Jie Li,Liang Duanof corporate income tax coordination were defined by the European Commission’s strategy documents and were based on studies, research and analysis. This chapter presents the specific objectives of corporate income tax coordination in the EU. It also argues for the idea that corporate income tax coor

yohimbine

Shuying Yu,Xian-Ling Mao,Wei Wei,Heyan Huangntified the elimination of tax obstacles as a necessary measure to ensure a better functioning of the Single Market. In this context, favourable conditions were created, in order to debate some projects regarding corporate income tax coordination in the EU. In order to remove the tax obstacles which

Custodian

Shuying Yu,Xian-Ling Mao,Wei Wei,Heyan Huangts have been conducted by independent experts and specialized services of the European Commission or at its request. The attention of experts has mainly turned to estimates of the economic impact of corporate income tax harmonization/coordination (change in GDP, welfare and tax revenues), but other