The Resource The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2

The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2

Label
The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
Title
The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
Creator
Subject
Language
eng
Summary
In the second and concluding part of this article, the author analyses a further hypothesis concerning "Home State Taxation" (HST) and a different hypothesis regarding the introduction of "Common Consolidated Base Taxation" (CCBT). The author concludes by considering the theoretical and practical issues regarding the introduction of comprehensive approaches to business taxation in the European Union
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • home state taxation
  • CCCTB
  • European Company
Label
The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
Instantiates
Publication
Label
The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
Publication

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