European Union: Harmful tax competition revisited : why not a purely legal perspective under EC law?

• Autores: Luca Cerioni
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 7, 2005, págs. 267-281
• Idioma: inglés
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• Resumen

  • This article provides a detailed examination of the question of whether or not the European Union should rely on tax competition rather than on tax harmonization with regard to corporate taxation. The author considers the competition between the Member States in designing their general corporate tax regimes and concludes that national tax policymakers may decide that the significant predictability in the effects of competition based on general corporate tax regimes could be in their long-term interests