Corporate Income Tax Harmonization in the European Union

The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.