هماهنگ‌سازی مالیات بر درآمد شرکت‌ها در اتحادیه اروپا ۲۰۱۲
Corporate Income Tax Harmonization in the European Union 2012

1. Cover

2. Contents

3. List of Figures

4. List of Tables

5. Acknowledgements

6. Introduction

1 The Tax Harmonization in the European Union

2 The Evolution of Tax Harmonization in the European Union

3 The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics

4 Objectives of Corporate Income Tax Coordination in the European Union

5 Coordination Systems of Corporate Income Tax in the European Union

6 Effects of Corporate Income Tax Harmonization/Coordination in the European Union

7 Impact Assessment of the Common Consolidated Corporate Tax Base

8 Supporters and Opponents of Corporate Income Tax Coordination in the European Union

15. Conclusions

16. Appendices

17. Notes

18. References

19. Index