The Resource Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?

Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?

Label
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Title
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Creator
Subject
Language
eng
Summary
This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents
Citation source
In: International tax and public finance. - New York. - Vol. 25 (2018), no. 3 ; p. 808-840
http://library.link/vocab/creatorName
Cnossen, S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • harmonization of tax
  • dual income tax
  • CBIT
  • allowance for corporate equity
  • cash flow tax
Label
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Instantiates
Publication
Label
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Publication

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