虽然公司所得税协调在欧盟尚处于萌芽阶段,但其理论研究却处于超前状态。欧盟公司所得税协调的历史是理论与实践相结合的发展史,通过对其回顾和梳理,亚洲各国的区域经济一体化发展可以从中得到许多启示。 Although the coordination of corporate income tax in the EU is still in its infancy, but its theoretical research is in a leading position. The history of EU corporation income tax co-ordination is the history of the combination of theory and practice. By reviewing and combing it, much inspiration can be obtained from the development of regional economic integration in Asian countries.