Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Year of publication: |
2012
|
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Authors: | Spengel, Christoph ; Oestreicher, Andreas |
Publisher: |
Berlin [u.a.] : Physica-Verl. |
Subject: | Europäische Union | Unternehmen | Steuerrecht | Rechnungslegung | Besteuerungsgrundlage | Steuerharmonisierung |
Description of contents: | Table of Contents [digitool.hbz-nrw.de] ; Description [digitool.hbz-nrw.de] |
Extent: | XVI, 175 S. : ill., graph. Darst. 235 mm x 155 mm |
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Series: | ZEW economic studies. - Heidelberg [u.a.] : Physica-Verl.. - Vol. 43 |
Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 978-3-7908-2755-2 ; 3-7908-2755-X |
Source: |
-
Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens
Spengel, Christoph, (2012)
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Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Spengel, Christoph, (2012)
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Zeiner, Judith, (2015)
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Bärsch, Sven-Eric, (2023)
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Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
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