Europe 1992 Removing Fiscal Barriers: The Unlikely Spectre of Tax Harmonization

Authors

Thomas H. Gibson
Meryl A. Rains

Abstract

This Article discusses the possible tax implications which may arise in the European Community as a result of implementing the 1992 initiatives. The Article provides a summary of the existing tax systems (both direct and indirect) which are currently in place in each of the Member States. The diversity of tax systems illustrated by this summary underscores the difficulties in achieving tax harmonization.

Recommended Citation

Thomas H. Gibson and Meryl A. Rains, Europe 1992 Removing Fiscal Barriers: The Unlikely Spectre of Tax Harmonization, 13 Hastings Int'l & Comp. L. Rev. 531 (1990).
Available at: https://repository.uclawsf.edu/hastings_international_comparative_law_review/vol13/iss3/11