TAX HARMONIZATION MEASURES AT EU LEVEL IN THE CORPORATE TAX FIELD
TAX HARMONIZATION MEASURES AT EU LEVEL IN THE CORPORATE TAX FIELD

Summary/Abstract: This paper addresses the issue of tax harmonization in the field of corporate taxation in the EU through the need to eliminate the negative effects of tax competition, being part of a larger study. Using analysis of situations created at Community level by tax harmonization measures, I concluded that in the introduction of a common consolidated corporate tax base, tax competition between the 27 Member States would perform only through tax rates, because are eliminate the possibility of granting tax incentives contained in different tax bases.

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