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The OECD Convention : a "model" for corporate tax harmonization?
Mintz, Jack M.; Tulkens, Henry - 1990
Persistent link: https://www.econbiz.de/10000836224
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Taxation in Europe : 1977
1977
Persistent link: https://www.econbiz.de/10000597990
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European tax handbook
International Bureau of Fiscal Documentation - Amsterdam : Bureau - Ed. [1.]1990; 2.1991 -
Persistent link: https://www.econbiz.de/10000496861
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Die Besteuerung internationaler Konzerne im europäischen Binnenmarkt
Bregenhorn-Kuhs, Astrid - 1998
Persistent link: https://www.econbiz.de/10000661645
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Coordinating corporation taxes in the European Union : subsidiarity in action!
Cnossen, Sijbren - In: Subsidiarity and economic reform in Europe, (pp. 243-258). 2008
Persistent link: https://www.econbiz.de/10003714505
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Code of coordination for corporate taxation
Horst, Albert van der - In: Subsidiarity and economic reform in Europe, (pp. 259-272). 2008
Persistent link: https://www.econbiz.de/10003714508
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Grenzüberschreitende Verluste, Wegzugsbesteuerung sowie Koordinierung von steuerlichen Regelungen im Binnenmarkt - eine Bestandsaufnahme : unter besonderer Berücksichtigung der in...
Dörfler, Oliver; Ribbrock, Martin - In: Betriebs-Berater : BB 63 (2008) 7, pp. 304-309
Persistent link: https://www.econbiz.de/10003636162
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The dilemmas of tax coordination in the enlarged European Union
Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 4, pp. 561-595
This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a computable general equilibrium model. Our main findings are as follows: (i) Corporate tax coordination can yield modest aggregate welfare gains. The 2004 enlargement of the EU has...
Persistent link: https://www.econbiz.de/10003644802
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Impact of tax system in Poland, transition economies and European Union on competitiveness of the economy
Krajewska, Anna - In: Comparative economic research : Central and Eastern Europe 7 (2004) 1/2, pp. 105-119
Persistent link: https://www.econbiz.de/10003281059