Corporate Tax in the European Union: Tax Harmonization Vs Tax Competition

Corporate Tax in the European Union: Tax Harmonization Vs Tax Competition

written by Firdaus Maldar, fl. 2005 (Hyderabad, Andhra Pradesh: IBS Center for Management Research, 2004, originally published 2004), 13 page(s)

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Abstract / Summary
The European Union (EU) was the largest single market in the world. The idea of harmonizing the corporate tax rate, to further the goal of a single market that provides similar conditions to companies across national borders, has been floated in the EU for sometime now but has not been acceptable to all the countries. As investment conditions within the EU become more homogeneous, individual countries like Ireland have used tax competition as a means of differentiating themselves and attracting foreign investment. The expansion of the EU on May 1 st 2004 has brought the issue back into the limelight. High tax member states like Germany have strongly argued for tax harmonization and a minimum corporate tax rate, while low tax member states like Ireland and the new EU members have opposed any such proposal.
Field of Interest
Business & Economics
Firdaus Maldar, fl. 2005
Copyright Message
Copyright © 2004 by IBS Center for Management Research
Content Type
Case study
Original Publication Date
Page Count
Publication Year
IBS Center for Management Research
Place Published / Released
Hyderabad, Andhra Pradesh
Business & Economics, Social Sciences, International Business, Economic conditions, International trade, Corporate taxes, Executive, Legislative, and Other General Government Support, Negócios Internacionais, Negocios Internacionales, European Union, Europe, Regional Economic Integration, Europeans
Keywords and Translated Subjects
Negócios Internacionais, Negocios Internacionales

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