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 1

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 1

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 1
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 1
Creator
Subject
Language
eng
Summary
In this two-part article, the author contributes to the debate on whether or not the introduction of "Home State Taxation" (HST) and "Common Consolidated Base Taxation" (CCBT) in the European Union, to the extent that HST and CCBT would have to be limited in their application, would give rise to discrimination and/or competition problems in respect of the businesses that were ineligible for the schemes
Citation source
In: European taxation. - Amsterdam. - Vol. 45 (2005),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • home state taxation
  • CCCTB
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 1
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 1
Publication

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