Will Corporate Tax Consolidation Improve Efficiency in the EU?
Year of publication: |
2007
|
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Authors: | van der Horst, Albert ; Bettendorf, Leon J.H ; Rojas-Romagosa, Hugo |
Publisher: |
[S.l.] : SSRN |
Subject: | Allgemeines Gleichgewicht | General equilibrium | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Konzernbesteuerung | Group taxation | Besteuerungsverfahren | Taxation procedure |
Extent: | 1 Online-Ressource (36 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 2007 erstellt |
Other identifiers: | 10.2139/ssrn.1016948 [DOI] |
Classification: | H87 - International Fiscal Issues ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; F21 - International Investment; Long-Term Capital Movements |
Source: | ECONIS - Online Catalogue of the ZBW |
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