Towards Corporate Tax Harmonization In The European Community, An Institutional And Procedural Analysis »

The corporate tax policy of the European Commission has proved one of the major failures in the history of the European Community. Despite efforts by the European Commission throughout the thirty years of its existence and pressure from the business

1. Corporate Taxation and the EC Treaty
2. A Theoretical Approach to Company Taxation in Common Markets
3. The U.S. Federal System: Institutional Choice for the Case of Company Taxation
4. The Legislative Process in the EC Regarding Corporate Tax Harmonization: Malfunctions and Institutional Disabilities
5. Other Forms of Legislative Process: `Intergovernmental Cooperation' in the EC
6. Negative Integration and Direct Application of EC Treaty Provisions to Company Taxes. The Role of the European Court in the Field of Company Taxation
7. Further Consequences of Negative Integration: The Role of `Soft-Law' in the Context of the Commission's Tax Policy