Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/75934 
Year of Publication: 
2002
Series/Report no.: 
CESifo Working Paper No. 670
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This article reviews the main technical and policy problems which the implementation of two formats of comprehensive solutions, discussed in the recent report by the Commission on Company Taxation in the Internal market' would require. Both approaches imply the consolidation within the EU of net profits, but diverge as regards the competence to fix the rate. The paper also suggests some variants to these two basic models.
Document Type: 
Working Paper
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