How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient t

The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the E

Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new tr