The Peripatetic Nature of EU Corporate Tax Law

Christiana HJI Panayi

Abstract


This article examines some aspects of the European Union’s corporate tax set-up which correspond to aspects of a country’s corporate tax regime. The overarching question is whether there is such a thing as EU corporate tax law. This article seeks to address this in the context of the following issues: the existence of a uniform tax base and tax rates; the existence of anti-abuse rules and a transfer pricing regime; and, finally, the existence of a common tax administration and its powers. The article questions whether the peripatetic development of EU corporate tax law is suitable for the EU or whether it undermines its long-term objectives. The potential impact of Brexit in the development of EU corporate tax law is also addressed.

Keywords


European Union; Corporate tax law; Brexit.

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DOI: https://doi.org/10.21153/dlr2019vol24no1art870

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