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Supporters and Opponents of Corporate Income Tax Coordination in the European Union

In: Corporate Income Tax Harmonization in the European Union

Author

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  • Daniela Pîrvu

    (University of Pitesti)

Abstract

Corporate income tax coordination has not only many supporters, but also opponents among experts, politicians and business representatives. Controversies surrounding corporate income tax coordination are generated by uncertainty about its effects. The publication of the proposal for a CCCTB on 16 March 2011 intensified the debate on the need and appropriateness of introducing common rules on taxation in the European Union (EU). It was also an opportunity to clarify the positions of individual member states regarding the trend towards harmonization of corporate income taxes within the EU. The presentation of some reasoned opinions by some member states’ national parliaments on the proposal for a European Council directive on a CCCTB highlights the fears, misunderstandings and hopes of representatives from nine member states.

Suggested Citation

  • Daniela Pîrvu, 2012. "Supporters and Opponents of Corporate Income Tax Coordination in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 8, pages 165-184, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_9
    DOI: 10.1057/9781137000910_9
    as

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