60 Years of Harmonization Initiatives on Corporate Taxation

Abstract

In this article, the author outlines the trajectory of corporate taxation harmonization initiatives over the past 60 years, from the 1962 Neumark Report to the May 2021 Commission Communication on Business Taxation. She concludes that the key to further harmonization is the Commission’s ability to seize on political momentum resulting from international events, rather than producing comprehensive reports in the area of direct taxation or watering down the unanimity requirement.