Corporate tax policy and incorporation in the EU
Year of publication: |
2008
|
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Authors: | Mooij, Ruud A. de ; Nicodème, Gaëtan |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 15.2008, 4, p. 478-498
|
Subject: | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax | Gewinnverlagerung | Income shifting | Rechtsformwahl | Choice of organizational form | EU-Staaten | EU countries | 1990-2006 |
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