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?
Resource Information
The item Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation? 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 Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation? 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
- 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
- Language
- eng
- 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?
- 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
-
- European Union
- 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?
- Label
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
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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/Corporation-taxes-in-the-European-Union--slowly/tPBrwyHPe4M/" 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/Corporation-taxes-in-the-European-Union--slowly/tPBrwyHPe4M/">Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?</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/Corporation-taxes-in-the-European-Union--slowly/tPBrwyHPe4M/" 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/Corporation-taxes-in-the-European-Union--slowly/tPBrwyHPe4M/">Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?</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>
