The Resource An EU tax on the consolidated profits of multinational enterprises
An EU tax on the consolidated profits of multinational enterprises
Resource Information
The item An EU tax on the consolidated profits of multinational enterprises represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An EU tax on the consolidated profits of multinational enterprises represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article the author argues that although a unitary tax is conceivable within the European Union and may even offer a number of advantages it is inferior to another holistic approach, which would consist of a tax on the consolidated EU-wide profits of multinational enterprises
- Label
- An EU tax on the consolidated profits of multinational enterprises
- Title
- An EU tax on the consolidated profits of multinational enterprises
- Summary
- In this article the author argues that although a unitary tax is conceivable within the European Union and may even offer a number of advantages it is inferior to another holistic approach, which would consist of a tax on the consolidated EU-wide profits of multinational enterprises
- Citation source
- In: European taxation. - Amsterdam. - Vol. 37 (1997),
- http://library.link/vocab/creatorName
- Plasschaert, S.R.F
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- profits tax
- MNE
- Label
- An EU tax on the consolidated profits of multinational enterprises
- Label
- An EU tax on the consolidated profits of multinational enterprises
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-EU-tax-on-the-consolidated-profits-of/tq66lwz1nk0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-EU-tax-on-the-consolidated-profits-of/tq66lwz1nk0/">An EU tax on the consolidated profits of multinational enterprises</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-EU-tax-on-the-consolidated-profits-of/tq66lwz1nk0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-EU-tax-on-the-consolidated-profits-of/tq66lwz1nk0/">An EU tax on the consolidated profits of multinational enterprises</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
