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European Union - International Tax Consolidation in the European Union: Evidence of Heterogeneity - With regard to this topic, the authors first consider the concept of tax neutrality and its domestic and international implications. They next focus on the rules that each Member State has for a corporate group to adopt group taxation. As a result of the diversity of the national group taxation ...

Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185

Persistent link: https://www.econbiz.de/10007995292

International tax consolidation in the European Union : evidence of heterogeneity

Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185

Persistent link: https://www.econbiz.de/10003694251

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