Harmonization of company taxation systems

The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with other possible approaches.

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Year of publication:	1976
Authors:	Hölzler, Heinrich
Published in:	Intereconomics. - Hamburg : Verlag Weltarchiv, ISSN 0020-5346. - Vol. 11.1976, 1, p. 12-15
Publisher:	Hamburg : Verlag Weltarchiv
Subject:	EC

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.1007/BF02929350 [DOI] 871738392 [GVK] hdl:10419/139321 [Handle] RePEc:zbw:inteco:139321 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10011469516