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We need to consider how we can work together instead of imposing some form of harmonisation on the Member States from above.
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Corporate tax is a touchy subject in the European Union, where accusations of unfair competition contend against hostility to any form of tax harmonisation.
We have to create a mechanism of harmonisation, of culture and roles.
This EU – the EU of multinationals, of harmonisation – makes people uneasy.
Europe, however, came up with a more timid offer and flatly rejected the principle of harmonisation.
He insists that he is not engaged in "tax harmonisation for the sake of harmonisation", but rather in "tax co-ordination"—which he defines as helping member states to do what they want to do anyway.
Nevertheless, as principles come into conflict, a process of harmonisation also occurs.
The pathways combine two main dimensions: degrees of harmonisation and instruments and design elements.
Both the degree of harmonisation and the choice of instrument influence the distribution of support costs across countries.
The focus of harmonisation along this article is 'ex-post' harmonisation, after data has been collected.
Finally, the possibilities of harmonisation of databases will be addressed.
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