The Resource Corporate tax harmonization in the European Union : the Commission's proposals

Corporate tax harmonization in the European Union : the Commission's proposals

Label
Corporate tax harmonization in the European Union : the Commission's proposals
Title
Corporate tax harmonization in the European Union : the Commission's proposals
Creator
Subject
Language
eng
Summary
Discusses the European Commission's proposals that EU member states shift to formula apportionment to divide income of groups of corporations operating in multiple member states for calculating taxable income attributable to a particular member state
Citation source
In: Tax notes international. - Arlington. - Vol. 36 (2004),
http://library.link/vocab/creatorName
McLure, C.E. (Jr.)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • home state taxation
  • group of companies
  • harmonization of tax
Label
Corporate tax harmonization in the European Union : the Commission's proposals
Instantiates
Publication
Label
Corporate tax harmonization in the European Union : the Commission's proposals
Publication

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