Cross-Border Mobility of Companies in the European Union: Tax Competition and Increased Scope for the CCCTB following Cartesio

Journal
European Union
Bulletin for International Taxation 2010 (Volume 64), No. 12
In this article, the author considers the implications of the recent European Court of Justice case of Cartesio with regard to the cross-border mobility of companies in the European Union and asks if it represents a further reason for the introduction of the Common Consolidated Corporate Tax Base.