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The EU consolidated income tax revisited
Plasschaert, Sylvain - 2002
This article reviews the main technical and policy problems which the implementation of two formats of comprehensive solutions, discussed in the recent report by the Commission on Company Taxation in the Internal market would require. Both approaches imply the consolidation within the EU of net...
Persistent link: https://www.econbiz.de/10011409042
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The rationales for comprehensive approaches to European corporate profits taxation
Plasschaert, Sylvain - In: Transnational corporations and economic development : …, (pp. 62-75). 2005
Persistent link: https://www.econbiz.de/10003200779
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An analysis of schedular and global income tax systems in terms of their differential economic impacts
Plasschaert, Sylvain - 1985
Persistent link: https://www.econbiz.de/10000691718
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The weak case for dualistic (composite) types of income taxation
Plasschaert, Sylvain - In: Bulletin for international fiscal documentation : … 41 (1987) 4, pp. 161-166
Persistent link: https://www.econbiz.de/10001030321
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Schedular and global systems of income taxation : administrative feasibility and efficiency
Plasschaert, Sylvain - 1980
Persistent link: https://www.econbiz.de/10002420848
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The design of schedular and global systems of income taxation : the international dimension
Plasschaert, Sylvain - 1981
Persistent link: https://www.econbiz.de/10002420855
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Schedular and global systems of income taxation : the equity dimension
Plasschaert, Sylvain - 1980
Persistent link: https://www.econbiz.de/10002420943