TITLE

Corporate Tax Harmonization for the Single Market: What the European Union Is Thinking

AUTHOR(S)
McLure, Jr, Charles E.
PUB. DATE
October 2004
SOURCE
Business Economics;Oct2004, Vol. 39 Issue 4, p28
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Focuses on the proposals of the European Union (EU) Commission regarding corporate taxation and their implications for business enterprises in the U.S. Impact of economic integration in the region on EU-source income of corporate groups; Key issues for Common Consolidated Base Taxation, an alternative approach of the EU regarding the taxation; Benefits and costs of harmonization of corporate income tax bases in EU for the U.S.
ACCESSION #
15524379

 

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