The harmonisation of the European Union’s (EU’s) tax systems was never going to be easy.
In fact, many view the European Commission’s vision for a single European market with a single tax rate as nothing more than a pipe dream. But with the commission soon to publish its progress report on member states’ recent agreement to establish a consolidated corporate tax base, and with the push towards tax harmonisation progressing on other fronts as well, the dream appears to be getting steadily closer to reality.
