European law influences nearly all areas of daily life, and tax law is no exception. This influence occurs through regulations and directives, the guarantee of fundamental freedoms for Union citizens, the Commission's control of state aid, and effectively through the competition of tax systems. Today, it is impossible to practice tax law without understanding these influences. Using the example of direct corporate taxation, the European legal foundations and consequences of this process, its previous results, and future tasks are presented and analyzed for their economic impacts. This volume II addresses the harmonization of direct corporate taxation.