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TitleTowards corporate tax harmonization in the European Community : an institutional and procedural analysis
Author by Adolfo J. Martin Jimenez
Imprint London : Kluwer Law Internation, 1999
Descript xix, 391 p. ; 25 cm


Corporate taxation and the EC treaty -- Theoretical approach to company taxation in common markets -- US federal system: institutional choice for the case of company taxation -- Legislative processes in the EC regarding corporate tax harmonization: malfunctions and institutional disabilities -- Other forms of legislative process: 'intergovernmental co-operation in the EC -- Negatove Integration and direct application of the Ec treaty: the role of the European court of justice in the field of company taxation -- Further consequences of negative integration: the role of 'soft-law' in the context of the commission's tax policy -- Summary and conclusions

Corporations -- Taxation -- Law and legislation -- European Union countries Corporations -- Taxation -- European Union countries

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