The impact of EMU on national tax law : especially on the definition of the tax base and the various corporation tax systems
Year of publication: |
1997
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Authors: | Herzig, Norbert |
Published in: |
The European Monetary Union : blessing or disaster? ; a series of research papers as a contribution of the University zu Köln to the 5th CEMS Graduate Conference, October 22 - 25, 1997 - Cologne. - Köln : Schirmer, ISBN 3-931400-12-3. - 1997, p. 243-251
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Subject: | Besteuerungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation | Eurozone | Euro area | Steuerharmonisierung | Tax harmonization | EU-Staaten | EU countries |
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