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Code of Coordination for Corporate Taxation

In: Subsidiarity and Economic Reform in Europe

Author

Listed:
  • Albert Horst

    (CPB Netherlands Bureau for Economic Policy Analysis)

Abstract

Should EU-Member States give up their right to design their corporate income tax? Currently, Member States may freely set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition. This is regulated in the Code of Conduct, which is not a legally binding instrument but does have political force. By adopting this Code, the Member States have undertaken to roll back existing tax measures that constitute harmful tax competition and refrain from introducing any such measures in the future.1

Suggested Citation

  • Albert Horst, 2008. "Code of Coordination for Corporate Taxation," Springer Books, in: George Gelauff & Isabel Grilo & Arjan Lejour (ed.), Subsidiarity and Economic Reform in Europe, chapter 15, pages 259-272, Springer.
    • Handle: RePEc:spr:sprchp:978-3-540-77264-4_15
    DOI: 10.1007/978-3-540-77264-4_15
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