Корпоративно данъчно (не)облагане в ЕС
Corporate (non)Taxation in the EU

Author(s): Elina Marinova
Subject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Economic policy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: harmful tax competition; aggressive tax planning; tax avoidance; corporate taxation
Summary/Abstract: The paper outlines the concepts of unfair tax competition and aggressive tax planning, which are fundamental to modern international tax law, and briefly presents the related current legal framework for harmonizing corporate taxation in the European Union.

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