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A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa pp 1–47Cite as

Concept and Necessity of a Common Tax Base — an academic introduction

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Abstract

The European Single Market aims to promote the convergence of economic performance (Article 2 EC Treaty), to protect economies against distortions of competition (Article 3 (1) EC Treaty) and to ensure an efficient allocation of resources (Article 98 EC Treaty). The Union’s own political objectives follow these guidelines. The strategic goal announced at the Lisbon summit in 2000 is to “become the most competitive and dynamic knowledge-based economy in the world by 2010.”1 In the meantime, the Union reaffirmed its commitment to this objective several times.2

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Authors and Affiliations

  1. University of Mannheim, Mannheim

    Christoph Spengel (Professor of International Taxation)

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  1. Christoph Spengel
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Editors and Affiliations

  1. Property, Competition and Tax Law, Max Planck Institute for Intellectual, Marstallplatz 1, 80539, Munich

    Wolfgang Schön

  2. Chair of Business Administration & Taxation and Center for European Economic Research (ZEW), University of Mannheim, Schloss, 68131, Mannheim

    Ulrich Schreiber  & Christoph Spengel  & 

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Spengel, C. (2008). Concept and Necessity of a Common Tax Base — an academic introduction. In: Schön, W., Schreiber, U., Spengel, C. (eds) A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-79484-4_1

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