
Corporate Income Tax Harmonization in the European Union 2012th Edition
Author(s): D. Pîrvu (Author)
- Publisher: Palgrave Macmillan
- Publication Date: 13 Aug. 2012
- Edition: 2012th
- Language: English
- Print length: 249 pages
- ISBN-10: 1137000902
- ISBN-13: 9781137000903
Book Description
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
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About the Author
DANIELA PIRVU Lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economic Studies. Her publications include four books and numerous professional papers. Pirvu’s research is both theoretical and empirical in scope, much of it focussing on fiscal issues.
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