The Resource EU corporate tax harmonization : road to nowhere?

EU corporate tax harmonization : road to nowhere?

Label
EU corporate tax harmonization : road to nowhere?
Title
EU corporate tax harmonization : road to nowhere?
Creator
Subject
Language
eng
Summary
The article explains the advantages of harmonizing corporate income tax rates in the European Union. It considers different approaches to harmonization, legislative harmonization, the Arbitration Convention, indirect harmonization, the 2001 proposals, home state taxation, common consolidated tax base, and formulary apportionment
Citation source
In: Tax notes international. - Arlington. - Vol. 44 (2006),
http://library.link/vocab/creatorName
Niznik, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • harmonization of tax
  • home state taxation
  • CCCTB
  • formulary apportionment
Label
EU corporate tax harmonization : road to nowhere?
Instantiates
Publication
Label
EU corporate tax harmonization : road to nowhere?
Publication

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