A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB
Year of publication: |
2018
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Authors: | Spengel, Christoph ; Ortmann-Babel, Martina ; Zinn, Benedikt ; Matenaer, Sebastian |
Publisher: |
[S.l.] : SSRN |
Subject: | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Wirkungsanalyse | Impact assessment | Körperschaftsteuer | Corporate income tax |
Extent: | 1 Online-Ressource (50 p) |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 13, 2012 erstellt |
Other identifiers: | 10.2139/ssrn.2105622 [DOI] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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