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The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics

In: Corporate Income Tax Harmonization in the European Union

Author

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  • Daniela Pîrvu

    (University of Pitesti)

Abstract

The need for coordination of corporate income taxes within the European Union (EU) must be demonstrated by facts and statistics. The absence of common corporate income tax rules within the EU can encourage member states to operate reductions in tax rates in order to stimulate foreign direct investment (FDI) and generate the possibility of transferring the tax base from high tax countries to low tax countries. Because the mechanisms by which corporate groups transfer the tax base from one country to another reduce tax receipts, public authorities act so as to avoid tax revenue losses by investigating financial and commercial intra-group operations.

Suggested Citation

  • Daniela Pîrvu, 2012. "The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 3, pages 63-83, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_4
    DOI: 10.1057/9781137000910_4
    as

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