The revenue consequences of using a common consolidated corporate tax base to determine taxable income in the EU Member States
Year of publication: |
2011
|
---|---|
Authors: | Oestreicher, Andreas |
Other Persons: | Koch, Reinald (contributor) |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 67.2011, 1, p. 64-102
|
Subject: | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Steuereinnahmen | Tax revenue | Steuererhebungsverfahren | Taxation procedure | EU-Staaten | EU countries |
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