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BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION?

van der Horst, Albert (2008) BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION? [Policy Paper]

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    Abstract

    Should EU-member states give up their rights to design their own corporate income tax? Currently, member states are free to set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition. This is regulated in the Code of Conduct, which is not a legally binding instrument but does have political force. By adopting this Code, the member states have undertaken to roll back existing tax measures that constitute harmful tax competition and refrain from introducing any such measures in the future.

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    Item Type: Policy Paper
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Countries > Ireland
    EU policies and themes > Policies & related activities > budgets & financing
    EU policies and themes > Policies & related activities > economic and financial affairs > business/private economic activity
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Economic and Social Research Institute (ESRI), Dublin > ESRI Budget Perspectives
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 22 Sep 2019 10:41
    Number of Pages: 26
    Last Modified: 22 Sep 2019 10:41
    URI: http://aei.pitt.edu/id/eprint/99009

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