Jakob Bundgaard and Peter Koerver Schmidt has published an article in Skat Udland.
The article discusses a number of legislative and political tendencies that seem to have brought along increased alignment of national corporate tax regimes. Accordingly, it is argued that the states’ room for maneuver currently is under growing pressure when it comes to the design of corporate tax legislation. The conclusion is based on an analysis of a number of recent initiatives from the OECD and the European Commission.
Read the article here.