Körperschaftsteuersysteme in der Europäischen Union

Despite the creation and the intensification of the Economic and Monetary Union, a harmonised taxation policy is missing in Europe. In particular, the harmonisation of the corporate tax has been discussed with different emphasis and intensity for decades. However and despite some progress, there is still no clear line in the future of the European Union regarding the tax policies.
This thesis focusses on the current corporate tax systems implemented in the tax systems of the member states of the EU, examines the similarities and the differences and the application of the union legislation. On this basis, the legal and political opportunities of action of the EU institutions and the member states regarding the harmonisation of the corporate tax are analysed and critically assessed.
The author is an attorney-at-law in the field of corporate/M&A.