文章基本信息

标题：CORPORATE COMPETITIVENESS IN THE CONTEXT OF CONSOLIDATING THE COMMON TAX BASE REGARDING PROFIT TAXATION IN THE EUROPEAN UNION
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作者：Vintila, Georgeta ; Filipescu, Oana
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2008
卷号：11(528)(supplement)
期号：11(528)(supplement)
页码：299-307
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In this sense, there are presented, chronologically ordered, actions taken in the creation of an European directive regarding the Common Consolidated Corporate Tax Base, which would significantly contribute to the success of new cross border activities, reaching a superior rate of economic growth as well as the increase in corporate competitiveness of the EU corporations in the world.
关键词：competitiveness; consolidation; fiscal harmonization; common consolidated corporate tax base; corporate tax.