Reforming the Corporate Taxation in The European Union
Paradox, Challenge and Opportunity
Despite the European Union’s (EU) history of development for more than
five decades; the EU is now suffering from a backlash and crises. The
prevalence of aggressive tax avoidance scenarios conducted by
multinationals is one of the most heated issues.
This paper will explain the paradox in the development of EU law regarding direct taxation, and points out the challenges and opportunities available in the development of this specific sector of EU legislation.
Chen, S.-C. (2019). Reforming the Corporate Taxation in The European Union. Retrieved from http://hdl.handle.net/1765/115601