EUROPEAN UNION - HARMFUL TAX COMPETITION REVISITED: WHY NOT A PURELY LEGAL PERSPECTIVE UNDER EC LAW? This article provides a detailed examination of the question of whether or not the European Union should rely on tax competition rather than on tax harmonization with regard to corporate taxation. The author considers the competition between the Member States in designing their general corporate ...
Year of publication: |
2005
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Authors: | Cerioni, Luca |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 45.2005, 7, p. 267-281
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