EU harmonization - an obstacle for new initiatives in drafting corporate income tax systems
Year of publication: |
2003
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Authors: | Michielse, Geerten |
Published in: |
Proceedings / 95th Annual Conference on Taxation : Orlando. Florida, Nov. 14-16, 2002 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 14, 2002. - Washington, DC : National Tax Association. - 2003, p. 236-240
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Subject: | Körperschaftsteuer | Corporate income tax | Steuerharmonisierung | Tax harmonization | EU-Staaten | EU countries |
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