This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU,

The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task,

Com (97) 495 Final, Brussels, 01.10.1997

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient t