The Journal of University of Wroclaw

Wroclaw Review of Law, Administration & Economics

Wroclaw Rev.Law,Ad.&Eco.

<article-title>Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization</article-title>

Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Wroclaw Review of Law, Administration &amp; Economics is covered by the following services: <ul> <li> Arianta </li> <li> Baidu Scholar </li> <li> BazEkon </li> <li> Cabell's Whitelist </li> <li> CEJSH (The Central European Journal of Social Sciences and Humanities) </li> <li> CNKI Scholar (China National Knowledge Infrastructure) </li> <li> CNPIEC - cnpLINKer </li> <li> Dimensions </li> <li> DOAJ (Directory of Open Access Journals) </li> <li> EBSCO </li> <li> EconBiz </li> <li> ERIH PLUS (European Reference Index for the Humanities and Social Sciences) </li> <li> ExLibris </li> <li> Google Scholar </li> <li> Index Copernicus </li> <li> J-Gate </li> <li> JournalGuide </li> <li> JournalTOCs </li> <li> KESLI-NDSL (Korean National Discovery for Science Leaders) </li> <li> MyScienceWork </li> <li> Naver Academic </li> <li> Naviga (Softweco) </li> <li> POL-index </li> <li> QOAM (Quality Open Access Market) </li> <li> ReadCube </li> <li> Research Papers in Economics (RePEc) </li> <li> SCILIT </li> <li> Semantic Scholar </li> <li> Sherpa/RoMEO </li> <li> TDNet </li> <li> Ulrich's Periodicals Directory/ulrichsweb </li> <li> WanFang Data </li> <li> WorldCat (OCLC) </li> <li> X-MOL </li> </ul>

Wroclaw Review of Law, Administration &amp; Economics ist in den folgenden Services indiziert: <ul> <li> Arianta </li> <li> Baidu Scholar </li> <li> BazEkon </li> <li> Cabell's Whitelist </li> <li> CEJSH (The Central European Journal of Social Sciences and Humanities) </li> <li> CNKI Scholar (China National Knowledge Infrastructure) </li> <li> CNPIEC - cnpLINKer </li> <li> Dimensions </li> <li> DOAJ (Directory of Open Access Journals) </li> <li> EBSCO </li> <li> EconBiz </li> <li> ERIH PLUS (European Reference Index for the Humanities and Social Sciences) </li> <li> ExLibris </li> <li> Google Scholar </li> <li> Index Copernicus </li> <li> J-Gate </li> <li> JournalGuide </li> <li> JournalTOCs </li> <li> KESLI-NDSL (Korean National Discovery for Science Leaders) </li> <li> MyScienceWork </li> <li> Naver Academic </li> <li> Naviga (Softweco) </li> <li> POL-index </li> <li> QOAM (Quality Open Access Market) </li> <li> ReadCube </li> <li> Research Papers in Economics (RePEc) </li> <li> SCILIT </li> <li> Semantic Scholar </li> <li> Sherpa/RoMEO </li> <li> TDNet </li> <li> Ulrich's Periodicals Directory/ulrichsweb </li> <li> WanFang Data </li> <li> WorldCat (OCLC) </li> <li> X-MOL </li> </ul>

Editor-in-Chief Artur Kozłowski University of Wroclaw Faculty of Law, Administration and Economics Poland Deputy/ Managing Editor Barbara Kowalczyk University of Wroclaw Faculty of Law, Administration and Economics Poland Editorial Advisory Board Professor Udo Broll, Technische Universität Dresden, Germany Professor Sławomir Dudzik, Chair of the European Law, Faculty of Law and Administration, Jagiellonian University, Krakow, Poland Professor Genowefa Grabowska, The University of Silesia, Katowice, Poland Professor Mar Jimeno Bulnes, Universidad de Burgos, Spain Professor Wolfgang Kilian, Leibniz University, Hannover, Germany Prof. Dr. Dr. h.c. Lothar Knopp, Brandenburgische Technische Universität, Cottbus, Germany Professor Jarosław Kundera, Wroclaw University, Poland Professor Rett R. Ludwikowski, Columbus School of Law, The Catholic University of America, Washington, Professor Herwig Roggemann, Freie Universität Berlin, Germany Professor Jerzy Skorupka, Wroclaw University, Poland Professor Jerzy Supernat, Wroclaw University, Poland Professor Paweł Wiliński, Adam Mickiewicz University, Poznan, Poland Professor Krzysztof Wójtowicz, Wroclaw University, Poland Professor Roger Vickerman, University of Kent, Canterbury, United Kingdom Professor Jan Zimmermann, Jagiellonian University, Krakow, Poland Professor Daniel De Wolf, Free University of Brussels, Belgium Editors Civil Law, Copyright and Private International Law Section Editor Justyna Balcarczyk Wroclaw University Faculty of Law, Administration and Economics Poland Economics Section Editor Sebastian Jakubowski Wroclaw University Faculty of Law, Administration and Economics Poland Criminal Law Section Editor Wojciech Jasiński Wroclaw University Faculty of Law, Administration and Economics Poland Constitutional Law, International Law and European Union Law Section Editor Wojciech Kilarski Wroclaw University Faculty of Law, Administration and Economics Poland Administrative Science and Law Section Editor Barbara Kowalczyk Wroclaw University Faculty of Law, Administration and Economics Poland Editorial Assistant Magdalena Kramska Faculty of Law, Administration and Economics Poland Language Editors Mathew La Fontaine, Wroclaw, Poland Technical Editors Magdalena Homa, Wroclaw University, Faculty of Law, Administration and Economics, Poland Contact Artur Kozłowski Editor-in-Chief Wroclaw Review of Law, Administration &amp; Economics Faculty of Law, Administration and Economics Uniwersytecka 22/26 50-145 Wroclaw Poland <A href="mailto:artur.kozlowski@uwr.edu.pl">artur.kozlowski@uwr.edu.pl</A> Publisher De Gruyter Poland Bogumiła Zuga 32A Str. 01-811 Warsaw, Poland T: +48 22 701 50 15

Please submit your manuscripts to Wroclaw Review of Law, Administration &amp; Economics via <A href="https://www.editorialmanager.com/wrlae">Editorial Manager</A> Open Access License This journal provides immediate open access to its content under the <A href="https://creativecommons.org/licenses/by/4.0/">Creative Commons BY 4.0 license</A>. Authors who publish with this journal retain all copyrights and agree to the terms of the above-mentioned CC BY 4.0 license. Open Access Statement The journal is an Open Access journal that allows a free unlimited access to all its contents without any restrictions upon publication to all users. APC Policy To publish in Wroclaw Review of Law, Administration &amp; Economics, authors are not required to pay an Article Processing Charge. Peer Review Process <OL> <LI>The WRLAE is a peer-reviewed journal. Manuscripts received are evaluated by the Editor-in-Chief or one other member of the Board of Editors and by two anonymous external referees (double-blind type). The referees appointed by the WRLAE are to respond the following questions: a. Is the subject matter of the article/essay one of current scientific interest? b. Were the appropriate research methods applied? c. Does the article/essay follow the proper formal structure (introduction, deliberations, conclusions)? d. Is the article/essay correct with regards to its substance? e. Does the title of the article/essay correspond to its content? f. Has the literature cited been selected and used correctly? g. Is the illustrative material (tables, figures) properly designed and appropriately selected? h. Does the abstract indicate the aims, contain the main theses and conclusions? </LI> <LI>The final decisions on acceptance, rejection or need for revision will be taken by the Board of Editors on the basis of opinions submitted in a peer review process and formal answers thereto given by authors. That means that the decisive condition for publication in the WRLAE is excellence with regard to the manuscript’s scientific value and accuracy of research. </LI> <LI>The WRLAE uses the CrossCheck Plagiarism System to screen all submissions for originality </LI></OL>

<DIV align=left> The semi-annual "Wroclaw Review of Law, Administration and Economics" is addressed to all those interested in the subjects of the legal cultures, administrative systems and economies of New Europe. The journal’s subject matter is centred on the point of contact of three disciplines which history and pragmatics have bound together tightly. In a broad sense, it is an English-language periodical dedicated to the issues of globalization and transformation expressed simultaneously from the legal, administrative and economic perspectives. Why subscribe and read <UL> <LI>Professional source of knowledge of central and eastern European legal, administrative and economic systems </LI> <LI>Access to the results of recent scientific research conducted in the area of law, administration and economics </LI> <LI>Discussion on contemporary legal, administrative and economic issues approached from comparative and multidisciplinary perspective </LI></UL> Why submit <UL> <LI>Fair and constructive peer review by both national and international specialists from the field of law, administration and economics </LI> <LI>Possibility to exchange academic though </LI> <LI>Easy, free and worldwide access to research results published in Wroclaw Review of Law, Administration and Economics </LI> <LI>The journal does not have article processing charges nor article submission charges </LI></UL> Rejection Rate <UL> <LI>17% </LI></UL> Archiving Sciendo archives the contents of this journal in <A href="https://www.portico.org/">Portico</A> - digital long-term preservation service of scholarly books, journals and collections. Plagiarism Policy The editorial board is participating in a growing community of <A href="https://www.crossref.org/services/similarity-check/">Similarity Check System's</A> users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. Target group <UL> <LI>specialists, researchers, experts in the field of legal cultures, administrative systems and economies of New Europe</LI></UL></DIV>

Wroclaw Review of Law, Administration & Economics

Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Norbert Herzig and
Norbert Herzig and
Johannes Kuhr
Johannes Kuhr

Published Online: 09 Apr 2014

Volume & Issue: Volume 1 (2011) - Issue 2 (December 2011)

Page range: 1 - 12

Journal & Issue Details

Wroclaw Review of Law, Administration & Economics

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Recent Articles

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Wroclaw Review of Law, Administration & Economics

Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Norbert Herzig andNorbert Herzig andJohannes KuhrJohannes Kuhr

Published Online: 09 Apr 2014

Volume & Issue: Volume 1 (2011) - Issue 2 (December 2011)

Page range: 1 - 12

Journal & Issue Details

Wroclaw Review of Law, Administration & Economics

PDF Preview

Recent Articles

Plan your remote conference with Sciendo

Norbert Herzig and
Norbert Herzig and
Johannes Kuhr
Johannes Kuhr