Resumen de Further thoughts on the "European Union company income tax" and its first cousins
Part of "Company tax reform in the European Union : targeted measures and comprehensive proposals". In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication "Towards an internal market without tax obstacles" and Commission Staff Working Paper "Company taxation in the internal market". In this contribution the author discusses selected aspects of the EU Commission's study and provides a comparative focus on the EU company income tax as well as on the common consolidated base taxation.
