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The European Commission‘s Proposals for Corporate Tax Harmonization

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  • Charles McLure Jr.

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Suggested Citation

  • Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 32-41, April.
    • Handle: RePEc:ces:ifofor:v:6:y:2005:i:01:p:32-41
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    File URL: https://www.ifo.de/DocDL/forum1-05-special-1.pdf
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    References listed on IDEAS

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    1. Joann Weiner, 2002. "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 10-20, April.
    2. Walter Hellerstein & Charles E. McLure, Jr., 2004. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(2), pages 199-220, March.
    3. Charles McLure Jr. & Walter Hellerstein, 2002. "Does sales-only apportionment of corporate income violate international trade rules?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(04), pages 23-30, March.
    4. Akwasi A. Ampofo & Robert J. Sellani, 2005. "Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting stan," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 219-231, June.
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    Citations

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    Cited by:

    1. Iain Begg & Henrik Enderlein & Jacques Le Cacheux & Mojmir Mrak, 2008. "Financing of the European Union Budget," SciencePo Working papers Main hal-03459814, HAL.
    2. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.

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    More about this item

    Keywords

    Körperschaftsteuer; EU-Steuerrecht; Steuerharmonisierung; Europäische Wirtschafts- und Währungsunion; Corporate income tax; EU tax law; Tax harmonization; European Economic and Monetary Union;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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