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Decline of controlled foreign company rules and rise of intellectual property boxes : how the European court of justice affects tax competition and economic distortions in Europe
Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - In: Fiscal studies : the journal of the Institute for … 38 (2017) 4, pp. 719-745
Persistent link: https://www.econbiz.de/10011792206
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Value added tax non-compliance in the car market
Fedeli, Silvia; Giuriato, Luisa - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 85-104
Persistent link: https://www.econbiz.de/10014301461