The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment wi

Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have ava

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they

Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.