The Resource Harmonisation of the European tax base - inevitable or impossible?

Harmonisation of the European tax base - inevitable or impossible?

Label
Harmonisation of the European tax base - inevitable or impossible?
Title
Harmonisation of the European tax base - inevitable or impossible?
Creator
Subject
Language
eng
Summary
This article examines the pros and cons of moves by the European Commission towards harmonisation of the European tax base. It looks at home state taxation, the Common Consolidated Corporate Tax Base and allocation of profits, placing these issues in a wider context
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
http://library.link/vocab/creatorName
Sayers, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • harmonization of tax
  • CCCTB
  • home state taxation
  • allocation of profits
Label
Harmonisation of the European tax base - inevitable or impossible?
Instantiates
Publication
Label
Harmonisation of the European tax base - inevitable or impossible?
Publication

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