The Politics of Corporate Taxation in the European Union - Knowledge and International Policy Agendas (Hardcover, New)

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Firstly, it examines the "Europeanization" of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by "Europeanization". Secondly it puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies? In addressing these issues the study finds that knowledge is one of the most important resources in the European corporate tax process. It highlights the political problems raised by the search for rules, principles and appropriate levels of tax co-ordination and concludes that the European Union should re-consider its tax policy with new arguments.