Corporate Competitiveness In The Context Of Consolidating The Common Tax Base Regarding Profit Taxation In The European Union
AbstractEuropean 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.
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Bibliographic InfoArticle provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.
Volume (Year): 11(528)(supplement) (2008)
Issue (Month): 11(528)(supplement) (November)
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competitiveness; consolidation; fiscal harmonization; common consolidated corporate tax base; corporate tax.;
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