Weiner, Joann Martens - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 519-532
The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States for taxation at local rates. Many EU companies support...