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


  • Georgeta Vintila

    (Academy of Economic Studies, Bucharest)

  • Oana Filipescu

    (Academy of Economic Studies, Bucharest)


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 - AGER, 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

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    References listed on IDEAS

    1. repec:hhs:bofitp:2012_019 is not listed on IDEAS
    2. Gianmarco I.P. Ottaviano & Daria Taglioni & Filippo di Mauro, 2009. "The euro and the competitiveness of European firms," Economic Policy, CEPR;CES;MSH, vol. 24, pages 5-53, January.
    3. Konstantins Benkovskis & Julia Wörz, 2016. "Non-price competitiveness of exports from emerging countries," Empirical Economics, Springer, vol. 51(2), pages 707-735, September.
    4. Imre Fert– & L. J. Hubbard, 2003. "Revealed Comparative Advantage and Competitiveness in Hungarian Agri-Food Sectors," The World Economy, Wiley Blackwell, vol. 26(2), pages 247-259, February.
    5. Rudolfs Bems & Robert C. Johnson, 2012. "Value-Added Exchange Rates," NBER Working Papers 18498, National Bureau of Economic Research, Inc.
    6. McFetridge, D., 1995. "Competitiveness Concepts and Measures," Gouvernement du Canada - Industrial Organization 5, Gouvernement du Canada - Industry Canada.
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