Governance arenas in EU direct corporate taxation
Radaelli, Claudio M.; Kraemer, Ulrike S. (New Modes of Governance Project, 2007)
Winter 2007/2008 Governance Arenas in EU Direct Corporate Taxation Claudio M. Radaelli and Ulrike S. Kraemer (Centre for Regulatory Governance, University of Exeter) 1. Introduction The emergence of new modes of govern- ance has been explained...
of EU tax policy and strategic behavior. The major actors are the Member States, the European Commission, and the business community. The revenue authorities want to preserve the revenue base, but member states also want to attract corporations...