The Future for EC Corporate Tax Harmonisation
Abstract
The European Commission is attempting to harmonise taxes in the European Community but little progress has been made to date with the exception of indirect taxation. The diversity reflects the historic differences in the economic and social structures of the member states and it is shown that wide ranging fundamental differences in tax systems remain. The main differences in tax systems, rates, bases, in approach to foreign shareholders and in business incentives are described and the problems of such disparities existing post‐1992 are highlighted.
Keywords
Citation
Penny, M. (1989), "The Future for EC Corporate Tax Harmonisation", European Business Review, Vol. 89 No. 4. https://doi.org/10.1108/EUM0000000001835
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited