Company Taxation in the European Union: A Key Challenge 20 Years after the Ruding Report

Journal
Cerioni, L.
European Union
Bulletin for International Taxation 2013 (Volume 67), No. 10
PriceUSD 45

The author, in this article, attempts to provide a response to the issues raised by the Ruding Report regarding EU company taxation and to assess whether this could result in a new challenge to be taken up to definitively resolve the difficult relationship between direct taxation and the internal market.