The unification of the income tax framework in the European Union and the significant benefits that will arise for member states and the competitiveness of businesses

Grigorios Lazos; Stylianos Kafestidis; Andreas G. Koutoupis; Michail Pazarskis

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The unification of the income tax framework in the European Union and the significant benefits that will arise for member states and the competitiveness of businesses

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The unification of the income tax framework in the European Union and the significant benefits that will arise for member states and the competitiveness of businesses

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Grigorios Lazos , Stylianos Kafestidis , Andreas G. Koutoupis , Michail Pazarskis

https://doi.org/10.22495/cgiop8

This work is licensed under a Creative Commons Attribution 4.0 International License.

Keywords: Competitiveness, Income Taxation, Compliance Cost, Transfer Pricing

JEL Classification: H25, H26, M41, M48

Received: 04.05.2025
Accepted: 20.05.2025

How to cite: Lazos, G., Kafestidis, S., Koutoupis, A., & Pazarskis, M. (2025). The unification of the income tax framework in the European Union and the significant benefits that will arise for member states and the competitiveness of businesses. In A. M. Gallo, U. Comite, & A. Kostyuk (Eds.), Corporate governance: International outlook (pp. 44–46). Virtus Interpress. https://doi.org/10.22495/cgiop8