EUROPEAN UNION - THE INTRODUCTION OF COMPREHENSIVE APPROACHES TO BUSINESS TAXATION: AT THE ROOT OF COMPETITION AND DISCRIMINATION DILEMMAS OR ... THE LONG AND WINDING ROAD TO A SOLUTION? -- PART 1 - In this two-part article, the author contributes to the debate on whether or not the introduction of "Home State Taxation" (HST) and "Common Consolidated Base Taxation" (CCBT) in the European Union, to ...
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, 12, p. 541-559
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