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Economic integration of countries and their resulting interdependence suggest that some variables obey a convergence process. A number of studies have detected such convergence in the European Union tax sphere. Following in their footsteps, this article seeks to determine whether a convergence exists in the taxation of corporate income and profits - a major component of total tax receipts. The corporate tax base, which is highly mobile, should be affected by economic integration. By using such an approach, the author seeks to help fill the research gap observed by the European Commission in 2001.