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textabstractThis paper surveys and evaluates the corporation tax systems of the Member\udStates of the European Union on the basis of a comprehensive taxonomy of actual\udand potential regimes, which have as their base either profits; profits, interest and royalties;\udor economic rents. The current regimes give rise to various instate and interstate\udspillovers, which violate the basic tenets—neutrality and subsidiarity—of the single\udmarket. The trade-offs between the implications of these tenets—harmonization and\uddiversity, respectively—can be reconciled by a bottom-up strategy of strengthening\udsource-based taxation and narrowing differences in tax rates. The strategy starts with\uddual income taxation, proceeds with final source withholding taxes and rate coordination,\udand is made complete by comprehensive business income taxation. Common\udbase and cash flow taxation are not favored

Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?