Roland, Aanor; Römgens, Indra - In: JCMS: Journal of Common Market Studies 60 (2021) 2, pp. 355-373
EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market‐correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the...