Harmonisation

1. Law – regulation.

The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.

Tax base harmonisation

Agreement on tax base harmonisation has been a slow process.

Supporters of harmonisation continue to argue the case, especially before their domestic electorates.

Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming.

Common Consolidated Corporate Tax Base - Treasurer's Wiki

Accounting harmonisation for crypto-assets

The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...

A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting treatment by prescribing that banks should account for crypto-assets as intangible assets."

Crypto-assets - European Central Bank

Accepting some inconsistency

Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent.

Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised.

Worldview - the Treasurer's Wiki

2. European Union.

Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States.

Also spelt Harmonization.

See also

• Common Consolidated Corporate Tax Base
• Cryptoassets
• Equivalence
• European Central Bank
• European Union
• European Union (Withdrawal Agreement) Act 2020
• Existential coaching
• Goal congruence
• Payments and payment systems
• Worldview