EU free movement of capital and corporate income taxation : the relationship between the free movement of capital and the other TFEU freedoms and justification grounds in a third country context
Year of publication: |
2011
|
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Authors: | Kiekebeld, Ben J. ; Smit, Danie͏̈l S. |
Published in: |
Fiscal sovereignty of the member states in an internal market : past and future. - Alphen aan den Rijn : Wolters Kluwer [u.a.], ISBN 978-90-411-3403-5. - 2011, p. 119-149
|
Subject: | Kapitalmobilität | Capital mobility | Körperschaftsteuer | Corporate income tax | Niederlassungsrecht | Right of establishment | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries |
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