Corporate tax harmonization in the EU.
This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a numerical com...
| 主要な著者: | , , , , |
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| フォーマット: | Journal article |
| 言語: | English |
| 出版事項: |
Blackwell Publishing
2010
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