The Resource A level playing field for business taxation in Europe: why country size matters

A level playing field for business taxation in Europe: why country size matters

Label
A level playing field for business taxation in Europe: why country size matters
Title
A level playing field for business taxation in Europe: why country size matters
Creator
Subject
Summary
The recent policy debate on harmful tax competition in the EU lacks a clearly defined idea of what constitutes a level playing field in international corporate taxation. This article demonstrates that the "level playing field" corporate tax rate of the small country is significantly below the large country's rate
Citation source
In: European taxation. - Amsterdam. - Vol. 39 (1999),
http://library.link/vocab/creatorName
Vording, H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • level playing field
  • corporate income tax
  • harmful tax competition
Label
A level playing field for business taxation in Europe: why country size matters
Instantiates
Publication
Label
A level playing field for business taxation in Europe: why country size matters
Publication

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