The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2

In the second and concluding part of this article, the author analyses a further hypothesis concerning "Home State Taxation" (HST) and a different hypothesis regarding the introduction of "Common Consolidated Base Taxation" (CCBT). The author concludes by considering the theoretical and practical issues regarding the introduction of comprehensive approaches to business taxation in the European Union.