A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Christoph Spengel, Martina Ortmann-Babel, Benedikt Zinn and Sebastian Matenaer
Year of publication: |
2012
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Authors: | Spengel, Christoph ; Ortmann-Babel, Martina ; Zinn, Benedikt ; Matenaer, Sebastian |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 4.2012, 3, p. 185-221
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Subject: | EU-Staaten | EU countries | Steuererhebungsverfahren | Taxation procedure | EU-Steuerrecht | EU tax law | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuerbelastung | Tax burden |
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