NEED AND PROSPECTS FOR TAX HARMONIZATION AMONG THE PRESENT SIX MEMBERS OF THE E. E. C.

The need and prospects for tax harmonization among the present six members of the European Economic Community (Belgium, France, Germany, Italy, Luxembourg, the Netherlands) can best be understood by reviewing the articles of the Treaty of Rome that formulate the rules for tax harmonization, and noting the extent to which changes have been made, or are to be made, in the tax systems, in conformity with, these tre¬aty provisions. The articles in question are Articles 95 - 99 of Chapter 2 of the Treaty. There are other articles that bear indirectly on tax harmonization, but they are relatively unimportant. I shall first review Articles 95 • 9$ as a group, and then each one separately.