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Corporate tax consolidation and enhanced cooperation in the European Union
Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud A. de - In: Fiscal studies : the journal of the Institute for … 31 (2010) 4, pp. 453-479
Persistent link: https://www.econbiz.de/10008822737
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Will corporate tax consolidation improve efficiency in the EU ?
Horst, Albert van der; Bettendorf, Leon; … - 2007
Persistent link: https://www.econbiz.de/10003609043
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International tax consolidation in the European Union : evidence of heterogeneity
Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185
Persistent link: https://www.econbiz.de/10003694251
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A common consolidated corporate tax base for Europe
Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003666427
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The effects of EU formula apportionment on corporate tax revenues
Devereux, Michael P.; Loretz, Simon - In: Fiscal studies : the journal of the Institute for … 29 (2008) 1, pp. 1-33
Persistent link: https://www.econbiz.de/10003686817
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Concept and necessity of a common tax base : an academic introduction
Spengel, Christoph - In: A common consolidated corporate tax base for Europe, (pp. 1-47). 2008
Persistent link: https://www.econbiz.de/10003709852
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CCCTB : der steuerpflichtige Unternehmensgewinn ; gemeinsame Strukturelemente
Mayr, Gunter - In: A common consolidated corporate tax base for Europe, (pp. 85-93). 2008
Persistent link: https://www.econbiz.de/10003709860
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An economist's view on source versus residence taxation : the Lisbon objectives and taxation in the European Union
Andersson, Krister - In: Bulletin for international taxation 60 (2006) 10, pp. 395-401
Persistent link: https://www.econbiz.de/10003381742
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Corporate tax competition and coordination in the European Union : what do we know? where do we stand?
Nicodème, Gaëtan - In: International taxation handbook : policy, practice, …, (pp. 171-208). 2007
Persistent link: https://www.econbiz.de/10003499881
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Corporate taxation in Europe : competitive pressure and cooperative targets
Garbarino, Carlo; Panteghini, Paolo - In: International taxation handbook : policy, practice, …, (pp. 209-238). 2007
Persistent link: https://www.econbiz.de/10003499885