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

Chulalinet's Book Delivery Request