Corporate Taxes in the European Union

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates – seen by some as representing an unfair competitive advantage – has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. *The authors are indebted to Andreas Reutter for helpful comments. **The findings, interpretations and conclusions expressed in this paper are entirely those of the author. They should not be attributed to the European Commission. The author wishes to thank Anton Jevcav for valuable comments. ? European Communities, 2007.