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

Text of a summary of a four-hundred page report commissioned by the French Senate for their Committee on Finance in May 1990.

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

This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth a

The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task,