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 2 - In the second and concluding part of this article, the author analyses a further hypothesis concerning "Home State Taxation" (HST) and a different hypothesis regarding the introduction of "Common ...
Year of publication: |
2006
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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. 46.2006, 1, p. 13-28
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