IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v11(528)(supplement)y2008i11(528)(supplement)p299-307.html
   My bibliography  Save this article

Corporate Competitiveness In The Context Of Consolidating The Common Tax Base Regarding Profit Taxation In The European Union

Author

Listed:
  • Georgeta Vintila

    (Academy of Economic Studies, Bucharest)

  • Oana Filipescu

    (Academy of Economic Studies, Bucharest)

Abstract

European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In this sense, there are presented, chronologically ordered, actions taken in the creation of an European directive regarding the Common Consolidated Corporate Tax Base, which would significantly contribute to the success of new cross border activities, reaching a superior rate of economic growth as well as the increase in corporate competitiveness of the EU corporations in the world.

Suggested Citation

  • Georgeta Vintila & Oana Filipescu, 2008. "Corporate Competitiveness In The Context Of Consolidating The Common Tax Base Regarding Profit Taxation In The European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 11(11(528)(s), pages 299-307, November.
    • Handle: RePEc:agr:journl:v:11(528)(supplement):y:2008:i:11(528)(supplement):p:299-307
    as

    Download full text from publisher

    File URL: http://www.asociatiaeconomistilor.ro/documente/Conferinta_FABBV_engleza.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:11(528)(supplement):y:2008:i:11(528)(supplement):p:299-307. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mircea Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.