Common corporate tax base and effective tax burdens in the EU Member States
Year of publication: |
2009
|
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Authors: | Oestreicher, Andreas ; Reister, Timo ; Spengel, Christoph |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 1.2009, 1, p. 46-66
|
Subject: | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuerbelastung | Tax burden | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries |
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