An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
Alex Cobham, Petr Janský, Chris Jones and Yama Temouri
| Year of publication: |
2021
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|---|---|
| Authors: | Cobham, Alex ; Janský, Petr ; Jones, Chris ; Temouri, Yama |
| Published in: |
Transnational corporations : investment and development. - New York, NY : United Nations Publ., ISSN 2076-099X, ZDB-ID 2259953-8. - Vol. 28.2021, 1, p. 29-50
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| Subject: | Common Consolidated Corporate Tax Base | CCCTB | corporate taxation | profit shifting | European Union | multinational enterprises | Unternehmensbesteuerung | Corporate taxation | Multinationales Unternehmen | Transnational corporation | EU-Staaten | EU countries | Steuererhebungsverfahren | Taxation procedure | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax | Gewinnverlagerung | Income shifting | Steuerwettbewerb | Tax competition |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18356/2076099x-28-1-2 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012666179