The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States
Year of publication: |
2011
|
---|---|
Authors: | Oestreicher, Andreas ; Koch, Reinald |
Published in: |
FinanzArchiv: Public Finance Analysis. - ISSN 0015-2218. - Vol. 67.2011, 1, p. 64-102
|
Subject: | international company taxation | tax revenue | common consolidated corporate tax base | European Union |
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