Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base
Manfred Rose
| Year of publication: |
2018
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|---|---|
| Authors: | Rose, Manfred |
| Published in: |
Zeitschrift für Wirtschaftspolitik. - Berlin : De Gruyter Oldenbourg, ISSN 0721-3808, ZDB-ID 865276-4. - Vol. 67.2018, 3, p. 208-331
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| Subject: | Harmonisierung der Unternehmensbesteuerung | harmonising corporate taxation | Investitionsanreize | investment incentives | Steuerneutralität von Investitionsentscheidungen | tax neutrality of decisions on financing investments | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in deutscher Sprache |
| Other identifiers: | 10.1515/zfwp-2018-0015 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012010151