Corporate Tax Reform in Neoliberal Europe: Central and Eastern Europe as a Template for Deepening the Neoliberal European Integration Project?

Regulating Corporate Governance in the EU

“…However, as the power relations within the company, that is the issue of corporate control, are structured through family or bank/debtor relations, the stock market has only an indirect impact on these companies (although they are of course very much implicated in regulatory developments such as, for example, Basel II regulation). In addition, the study only deals peripherally with accounting and auditing (Perry and Nölke 2006;Nölke and Perry 2007), competition policy (Wigger 2008) and corporate taxation (Vliegenthart and Overbeek 2008). While these are all crucial issues with regard to the governance and constitution of the modern corporation, for the sake of clarity the focus will be mainly confined to regulation pertaining to corporate control.…”

“…The 2004 enlargement, as well as the prospect of further widening of the Single Market, poses important empirical questions about the regulation of corporate governance regulation in Central Eastern Europe, also warranting further investigation of the dynamics between the regulatory system emerging in the post-socialist countries and the 'old' Member States (cf. Vliegenthart and Horn 2007;Vliegenthart and Overbeek 2008). At the same time, moving beyond a focus centred on the EU or OECD area is crucial to understand the rise of multinational corporations from the Global South, in particular India, China and Brazil.…”