Tax on earnings before interest and taxes instead of profit - fair, simple and competitive : a conceivable initiative of EU Member States for a common consolidated corporate tax base
Year of publication: |
2008
|
---|---|
Authors: | Jarass, Lorenz J. ; Obermair, Gustav M. |
Published in: |
EC tax review. - Alphen aan den Rijn : Kluwer Law International, ISSN 0928-2750, ZDB-ID 1116086-X. - Vol. 17.2008, 3, p. 111-117
|
Subject: | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law |
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