Corporate Income Tax Harmonization in the European Union
ISBN:
9781349433476
Auflage:
1st ed. 2012
Verlag:
Palgrave Macmillan UK
Land des Verlags:
Vereinigtes Königreich
Erscheinungsdatum:
01.01.2012
Reihe:
Palgrave Macmillan Studies in Banking and Financial Institutions
Format:
Softcover
Seitenanzahl:
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.
Biografische Anmerkung
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.
