The Resource A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes

A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes

Label
A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
Title
A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
Creator
Subject
Language
eng
Summary
This article draws attention to a series of interpretational problems that would be raised by a scenario in which, as a result of the abolition of corporate income taxes in the Community, corporate entities would become fiscally transparent within the Community. It is also, ultimately, argued that far-reaching solutions would be appropriate to avoid the re-emergence of issues that the abolition of corporate income taxes could otherwise be expected to resolve
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • transparency
Label
A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
Instantiates
Publication
Label
A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
Publication

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      52.3736660 4.9336932
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