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Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

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  • Michael Devereux

Abstract

This paper reviews the European Commission's latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual basis of the location of taxation, and the relatively novel lack of attention to the integration of corporate and personal taxes. Copyright Kluwer Academic Publishers 2004

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  • Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 71-89, January.
    • Handle: RePEc:kap:itaxpf:v:11:y:2004:i:1:p:71-89
    DOI: 10.1023/B:ITAX.0000004779.82823.f0
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