Taming tax competition with a European corporate income tax
Alternative title: | Dompter la concurrence fiscale |
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Year of publication: |
juillet-août 2018
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Authors: | Candau, Fabien ; Le Cacheux, Jacques |
Published in: |
Revue d'économie politique. - Paris : Dalloz, ISSN 0373-2630, ZDB-ID 241473-9. - Vol. 128.2018, 4, p. 575-611
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Subject: | tax competition | tax optimization | Europe | CCCTB | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law |
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