IDEAS AND INITIATIVES ON THE CORPORATE TAX HARMONIZATION IN THE EUROPEAN UNION
IDEAS AND INITIATIVES ON THE CORPORATE TAX HARMONIZATION IN THE EUROPEAN UNION

Summary/Abstract: This paper addresses a topical issue for countries of the European Union: guidelines to a common policy for corporate income tax. These guidelines are based on a common purpose - to simplify and to streamline tax systems to ensure a better operation of the single market. They are talking about and the specific and operational objectives, such as the reduction of compliance/administrative costs, the facilitation of new cross-border activities, the promotion of the tax neutrality between domestic investment and foreign investment and the reduction of distortions from one country to another in terms of allocation of investment and tax bases.

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